Author : Anonymous
( Author )
21 July 2012
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Dear Friends,
Our company purchased a software last year from a company in USA. In first year, annual maintenance, enhancements and support services (MES services) are free of cost. Now, company wishes to take renewal of MES services for next one year.
Whether charges payable for such renewal will be subject to TDS u/s. 195? Will it treated as royalty keeping in view the amended provisions of section 9 of the Income Tax Act.
Please share your views.
Thanks & Regards
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