TDS

This query is : Resolved

Querist : Anonymous

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?

CA Ravi Kumar Murugesh

CA Ravi Kumar Murugesh (Expert)
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09 June 2010 It will cover under 194J only.

Querist : Anonymous

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

CA Ravi Kumar Murugesh

CA Ravi Kumar Murugesh (Expert)
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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)

Deepak Goel

Deepak Goel (Expert)
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09 June 2010 Agree with Mr. Ravi Kumar

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