Tds on software purchase, software building and maintenance

yashsr (CA) (2285 Points)

29 April 2015  

What is the rate of TDS(and which categorywill it come into like 194J Professional Fees, 194C contract etc.) that is to be deducted on the following:

1) TDS on software purchased

2) TDS on customized software built by a software entity for some client

3) TDS on software mainteance contracts(AMCs)