TDS RATE

This query is : Resolved 

22 January 2011 TDS rate for payment made for Annual Maintenance & Enhancement for software

22 January 2011 TDS u/s 194J Rate 10%
Threshold limit Rs 30000/- p.a.

22 January 2011 thanks sir

Please explain it

22 January 2011 Annual maintenance and enhancement of software is a technical service and hence sec 194J will be applicable.

For details of rate you can also see this link---

https://www.caclubindia.com/forum/details.asp?mod_id=109491

22 January 2011 lot of thanks


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