My client has import Software licence (with descripttion 12 months subscripttion licence on invoice) from france and he is to make its payment. Does it attract TDS if yes under which section. Do we have DTAA with France? What would be the TDS rate if the client has provided tax residency certificate but not have indian pan card? pls help
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Software licence import from france
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Import of licence with 12 months subscripttion means acquisition of 'Right to use software' and not 'Software' So it will fall under ambit of section 195 and TDS will be applicable. Further u can claim DTAA benefit if the supplier have no permanent establishment in India, in such case u will have to obtain TRC.
Thanks dhanesh. Whether the dtaa benfit is available if the supplier doesnt have indian pan card but provided trc. What would be the tds rate in that case.
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