TDS on software downloading

In my opinion it should be U/s. 194-J

 

Mr Vivek

Why u/s 194J, Its not a technical or professional service provided to the company.

the company is downloading the software electronically for one year from another company.

But you tell me that whether the company will have to pay some consideration for that service or not, and if the consideration is involved, then it should be taxed

Yeah I agree with you,

but if the payment is made as an agreement for a year, so can't we deduct TDS u/s 194I ie on rent

Rent is Defined in Sec.194-I "Rent means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any : 1. Land 2. Building 3. Land appurtenant to a building 4. Machinery 5. Plant 6. Equipment 7. Furniture or 8. Fittings, Whether or not any or all of the above are owned by the payee.

Thank you for resolving my query