Antivirus AMC
This query is : Resolved
Rajkumar Gutti
(Querist)
18 December 2024
We have taken service of antivirus software for the period one year for our main computer server.
Is tds applicable, if yes which section whether 194 C or 194 J professional / royalty or technical.
Please advice
Is tds applicable, if yes which section whether 194 C or 194 J professional / royalty or technical.
Please advice
18 December 2024
If the purchase is merely for the software license with no additional services: No TDS is typically applicable under either section. The Income Tax Appellate Tribunal (ITAT) has also ruled that purchases of copyrighted software licenses do not require TDS, reinforcing that such transactions do not fall under taxable royalties. Otherwise TDS is applicable under Section 194J at a rate of 10% if the payment is categorized as fees for technical services.
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