Tds applicability on purchase of antivirus software

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 October 2011 hi,

Please let me know whether TDS is applicable on purchases of antivirus software. It expires after a period of 3 years. If Yes wat is the TDS rate?

21 October 2011 TDS would not apply, if its a generic & commonly available software

21 October 2011 If the antivirus software has been specifically developed & made as per your specification, then TDS u/s 194J would apply

21 October 2011 If the software is purchased from vendor, it will be the expenditure of capital nature and will not get covered under any section related to TDS.

21 October 2011 TDS will not be applicable as your are purchasing software...

16 March 2015 TDS to be deducted under section 194J. however it will not be applicable in case if it is purchased from the second seller or distributor

the seller has to give the declaration on the invoice that this amount was already subject to TDS in the past and not made any addition to the software -


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