Tds on software upgradation from nr

Hello Friends plz help...

A Non Resident party issued an Invoice detailing Software Upgradation Charges to our Resident client.

I want to know whether our client needs to deduct TDS of such Non Resident. If Yes then under which Section??

Replies (2)

Refer section 195 of income tax act

It is no where prescribed about software upgradation charges in Sec 195. Everywhere it is given about software purchase... Plz reply

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