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Tds on software fees

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(Querist)
20 October 2013 Sir

Kindly tell me whether i hav to deduct TDS on single payment of Rs. 50,000 for software renewal fees ? Under which section ?
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CA Pallav Singhania

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CA Pallav Singhania (Expert)
20 October 2013 No TDS is required on payment for purchase of software.
The said notification 21/2012 [F.No.142/10/2012-SO(TPL)] effective from 01/07/2012 is as under
S.O. 1323(E), DATED 13-6-2012

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@VaibhavJ

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@VaibhavJ (Expert)
20 October 2013 Agree with expert.




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