Applicability of 194Q on purchase of Computer,Software and services related to computer

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keyur (Querist)
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18 January 2022 Sir/Madam

Please clarify on urgent basis-

> TDS u/s 194q applicable to purchase of Computer?
> TDS u/s 194q applicable to purchase of Computer Software?
> TDS u/s 194q applicable on Services paid to Computer Software??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 January 2022 194q TDS applicable only on sale of goods like computer and not on purchase of software and services paid to computer software.
For service and software 194J applicable.