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TDS ON PREMIUM SUBSCRIPTION FOR LICENSE OF TEM VIEWER

This query is : Resolved 
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(Querist)
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
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Ganeshbabu K

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Ganeshbabu K (Expert)
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)
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Leo A/cs

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