TDS ON PREMIUM SUBSCRIPTION FOR LICENSE OF TEM VIEWER

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A company has purchased a one-year premium subscription for TeamViewer, a German company, and received a bill for the license. They are seeking clarification on whether Tax Deducted at Source (TDS) is applicable to this payment, and if so, under which section and at what rate. Guidance suggests TDS may not be deductible on software purchased with a mere 'right to use', referencing a specific ITAT Pune ruling.

Leo A/cs

Leo A/cs (Querist)
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16 March 2021 Our company has taken premium subscription for one year from Team viewer ,this company is based in Germany.Over the bill they have mentioned license,do TDS applicable over this ,if yes then under which section and rate.

Please guide.

Regards

Ganeshbabu K

Ganeshbabu K (Expert)
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17 March 2021 TDS not deductible on Software Purchased with mere ‘right to use’

DDIT - International Taxation Vs Tetra Pak India Pvt. Ltd. (ITAT Pune)

Leo A/cs

Leo A/cs (Querist)
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17 March 2021 Thanks for the guidance.

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