Proprietor
31 Points
Posted on 04 February 2019
IN CASE OF THE SOFTWARE IS MADE/ PRODUCED AT THE SPECIFIC REQUEST OF THE IMPORTER IT AMOUNTS TO PROVISION OF SERVICE AND TDS IS TO BE DEDUCTED. IF THE SOFTWARE IS AVAILABLE IN MARKET AND CAN BE BOUGHT BY ANYONE WITHOUT MUCH CHANGES IT WILL NOT ATTRACT ANY TDS AND 15CA 15CB IS ALSO NOT APPLICABLE