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tax deducted at source

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(Querist)
04 November 2008 Is TDS deductible on consideration for purchase of software? License on the said software and subscription charges for the same.

Sanjay
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
04 November 2008 If it is a tailormade then deduct tax at source u/s 194J otherwise not.
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Sanjay

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Sanjay (Querist)
04 November 2008 Is your view supported by any case law. I thought this will squarely fall under the definition of Royalty and hence taxable under 194J.
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CMA Jitendra Singh

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CMA Jitendra Singh (Expert)
04 November 2008 Dear Sanjay,If you have given specified work contract for this purpose and software developed according to your work order than 194 J applicable.

In case you purchased form shop or abny site means readymade ,no TDS required .
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
04 November 2008 Yes Mr.Jitendra Singh is correct.
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