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Tds u/s 194j on software

29 April 2014

Respected Sir,

One of my client is authorised dealer of Hero Motocorp Ltd. Hero Motocorp Ltd. provides software to all authorised dealer across India and receive software charges from dealers. Whether dealer is required to deduct TDS u/s 194 J or not? Please provide your valuable suggestion on this matter.

Thanks & Regards

Ramesh Purbia

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Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2015 Points)
Replied 29 April 2014

Dear Mr. Purbia

there is no question of TDS as you have not got the software develped as per your requirement. It is a policy of Heromotor Cop to provide software to dealers.

you are just reimbursing the charges of software of heromotor

Hence you are not liable to TDS