Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Antivirus AMC

Save Share

This query is : Resolved

Rajkumar Gutti (Querist)
Follow

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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!