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Advance payment for development of customized software

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(Querist)
24 July 2013 how to account the advance payment for development of customized software, where we have to disclose in the final accounts, wheather it attracts any tds.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
24 July 2013 Yes. it will attract TDS u/s.194J

You can show under Advance for Capital assets under Loans & advances

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