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TDS on import payment of Software

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(Querist)
25 September 2009 Hi,

Could you please clarify me on this:

Whether TDS has to be deducted on import payment of Software?. If so, what could be the percentage of Deduction?.Under which head will it come? And what are all the formalities and procedures to be followed?
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Deepak Agrawal

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Deepak Agrawal (Expert)
14 October 2009 Since its the direct purchase of goods, there will be no TDS applicable on it.

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