Tds on foftware rent

This query is : Resolved 

03 December 2014 weather tds on software rent is deducted u/s 94C or 94I??

03 December 2014 it will be deducted under sec 194J

03 December 2014 Software rent are covered under the definition of Royalty, therefore TDS require to be deduct under section 194J read with section 9 of Income Tax Act, 1961


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