TDS on Customised Software

Vishal Mehta (Chartered Accounatnt) (71 Points)

07 February 2011  

Hello


One of our Indian client purchases customised software for designing and development of a website from a resident in India. Can anyone please tell me whether TDS is to be deducted u/s 194C @ 2 % or u/s 194J @ 10 % on the same.

Also provide any relevant circular or case law supporting the answer.


An immdediate reply will be highly appreciated.