Menu
194 J
Is TDS required to be deducted u/s 194 J for payment towards purchase of computer software since it is covered under the definition of Royalty. If yes then please also provide relevant case laws.
Replies (4)
no required to deduct
it depends that wether you have right to modify the software or not :
if yes : The TDS shall be deducted
if no : The TDS shall not be deducted
if yes : The TDS shall be deducted
if no : The TDS shall not be deducted
S 194j is for professional fee or Tecnical services only.
kindly go through the section properly .
Recent Threads
- Can I claim benefit under 54F if I sell my equity
- Income tax refund 25/26
- Who is responsible for paying GST Liability (If th
- Excess Payment on RCM
- AOC4 auto population of previous year data
- Exports against INR PO payable by Domestic Company
- Which websites are best for government exam prepar
- TDS on maturity payment of LIC of india
- ITR2 Gold ETF short and long term
- Query under faceless assessment
Related Threads
CAclubindia
