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TDS Applicability on Software Licence, Income Tax

Issue Id: - 105829
Dated: 26-6-2013
By:- Finance Team

TDS Applicability on Software Licence

Contents

Hi,

We have purchased 500 Software Licence for our own use. These licence are valid for 1 yr only.

As per notification no 21/2012. TDS is not applicable only when purchased software is subsequent transfer/sale.

Whether TDS is applicable or not in our case?

Regards

Posts / Replies

Showing Replies 1 to 1 of 1 Records

Page: 1

1 Dated: 27-6-2013
By:- Vijay Chitte

Yes TDS is applicable, such type of licence is for limited purpose and such software is not sold.

Page: 1

Old Query - New Comments are closed.

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