Tds
Querist : Anonymous
Please provide the whole article on it.
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India -
1.Where the agreement is made before June 1, 1997 tds 30%
2.Where the agreement is made after May 31, 1997 but before June 1, 2005 tds 20%
3.Where the agreement is made on or after June 1, 2005 tds 10%
Querist : Anonymous
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