Software licence import from france

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.