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Tds u/s 194j on software

TDS 494 views 1 replies

Ramesh Purbia

107 Points Joined July 2011

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

Replies (1)

Income Tax Wala: (Fin. Expert)

Chartered Accountants

2015 Points Joined August 2010

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