TDS on Customised Software

Hello


One of our Indian client purchases customised software for designing and development of a website from a resident in India. Can anyone please tell me whether TDS is to be deducted u/s 194C @ 2 % or u/s 194J @ 10 % on the same.

Also provide any relevant circular or case law supporting the answer.


An immdediate reply will be highly appreciated.

Replies (1)

You can not deduct tds for purchase customized software. But yes you can deduct TDS of designing and development of a website u/s 194J

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