Regarding licence fees


This query is : Resolved 

Quick Summary
This discussion clarifies Tax Deducted at Source (TDS) on licence renewal fees and travel expenses. Software licence renewals are typically subject to TDS under Section 194J of the Income Tax Act. For travelling expenses, TDS is generally deducted under Section 194C, though specific rules may apply to items like air tickets.

(Querist)
29 May 2024 Is TDS deducted on licence renewal fees and tour and travelling expenses please explain.

30 May 2024 1. For any software license TDS is deducted u/s. 194J IT act.
2. For Travelling expense TDS is generally deducted u/s. 194C, unless for air tickets etc.

05 September 2024 Good Luck.


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