16 July 2025
Sir - We have made payment for AWS Cloud Usage to Indian company. On invoice , it is written that tds is not deductible as per Notification No.21 /2012[F. No.142/10/2012-SO(TPL)] S.O. 1323(E) dated 13/06/2012. Please advice.
20 July 2025
The Central Government of India, through Notification No. 21/2012 dated June 13, 2012, under the Income-tax Act, 1961, declares that no tax deduction at source (TDS) is required on payments for software acquisition under section 194J.