Whether TDS on software subscripttion is required to deduct u/s 194C or 194J.
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Tds on software subscription
Replies (2)
For 194J there should be involvement of constant human interface for such service to be a technical service.
if your case doesnot fall in above defination then 194C can be applied.
Subscripttion amount of software licence comes under definition of royalty in expalanation 4 in section 9(1)(vi) inserted by Finance Act, 2012. Hence, provisions of section 194J will be applicable.
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