TDS

This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
09 June 2010 We have paid fees for renewal of License fee for ERP to a technical consultancy developing. Tds to be deducted u/s 194j or 194C?

09 June 2010 It will cover under 194J only.

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
09 June 2010 Sir Please explain how?
It is simply the renewal fees for use of the software. It is not any technical service not an AMC. How can we deduct TDS u/s194J.
Can sec 194I be applied. (Royalty)
Regards

09 June 2010 in my personal opinion, one time licence fee for use is a sale , however, if use of the word lump sum in definition of Royalty which is very wide enough to encompass the software license within its ambit, TDS u/s 194J should be done by you at the time of making payment even it is renewal(After the amendment from 13/7/2006 by which Royalty has been included within the provision of section 194J)

09 June 2010 Agree with Mr. Ravi Kumar


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details