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Antivirus AMC

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(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
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Dhirajlal Rambhia online

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Dhirajlal Rambhia online (Expert)
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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