PAYMENT TO OPEN AI AND ENVATO ELEMENT

This query is : Resolved 

05 November 2024 Our company is using the service from Open AI and Envato (Both are NR and issuing bills in foreign currency), should we need to deduct TDS?
Payment made via credit card 15CA and CB is required?
This will also be covered under Appeal No: IT No. 3234/Bang/2018.

10 November 2024 Amounts paid by resident end-users to non-resident manufacturers/suppliers as consideration for computer software use through, do not constitute royalties payment for copyright use. Consequently, payments do not give rise to taxable income in India. Persons u/s 195 not liable to deduct TDS on these payments.

15CB not required.

12 November 2024 thanks you for your response.

12 November 2024 You are welcome...
...


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