M/s A Pvt Ltd is an Indian company which sells software within India and outside India. M/s A Pvt Ltd purchases software from a non-resident (lives in USA) and sells it. It provides only customer support services on its own.
What are the TDS implications for that company?
Kindly refer to the notification no.21/2012 dt 13.06.2012
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=NOTF&schT=&csId=1c336387-d3d2-42af-8ae8-64da9c802d16&NtN=&yr=ALL&sec=&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws
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