Tds liability on annual maint of software outside india
This query is : Open
12 December 2012
One of our client using software which is operated by Australian company and they are charging maintenance charges of that software. which is paid by us in foreign currency.
that company doesn't having any establishment in india. whether this is liable to TDS & service tax.
if yes than at what rate.
that company doesn't having any establishment in india. whether this is liable to TDS & service tax.
if yes than at what rate.
13 December 2012
In my opinion, the Tds has to be deducted as the nature of payment is in nature of royalty and hence tds should be deducted under section 195. Service tax also needs to deduced as per reverse charge mechanism. However if DTAA is there in place with that country, than tax treatment shall be done as per DTAA.
13 December 2012
In continuation to Mr Jha.....
Procedure of Form 15ca and 15cb is to be followed.
Procedure of Form 15ca and 15cb is to be followed.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS 194-T applicability
- Applicability of GST on Salary Reimbursement Component
- Tds on commission charges
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- GST ITC REVERSE
- Consolidated financials
- TDS on TRUST
- Renovation exp. in flat by family member
- Need Professional Opinion AY 2012-13 Old Demand
- Withdrawal in cash from partners capital account by partner
- CHECK RELATED
- Dep. as per companies act
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Quick Links
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER
Anupam Parashar & Co.
Ghaziabad
CA Final
View Details
ARTICLESHIP
07 September 2026
CA Articles
Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
View Details
CCI
Pro
CAclubindia
