Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

TDS u/s 195 - non deduction of TDS on software embedded in ...

Income Tax

January 14, 2021

TDS u/s 195 - non deduction of TDS on software embedded in mobile phones imported by the assessee during the previous year - Finished mobile phones were imported by the assessee from Nokia Corp for the purposes of sale against a lump-sum consideration and there was no separate payment made by the assessee towards the purchase of any software. - No TDS liability - AT

View Source

 


 

You may also like:

  1. TDS u/s 195 - import of software or supply of software - payment made by the assessee to non-resident companies would amount to royalty, liable to TDS - AT

  2. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

  3. TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is...

  4. Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

  5. TDS u/s 195 - Royalty - the amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as consideration for the...

  6. TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not...

  7. Valuation - Claim of exemption on import of software - the software/data loaded on the Flash memory is specific to the user/customer. It contains caller ID and caller...

  8. Non deduction of tds - payment made for the purchase of software from the non resident for the purpose of downloading of licensed software is liable for deduction of...

  9. Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and...

  10. TDS u/s 195 - payments made to non-resident - The amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as...

  11. Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

  12. TDS u/s 195 - non deduction of TDS on leasing charges paid to the non-resident company - In view of the DTAA, lease rental received by M/s Crono Containers Ltd, from the...

  13. TDS u/s 195 - Non-deduction of TDS for legal and professional charges paid - no technical knowledge, skill, experience, knowhow or process is made available to assessee...

  14. TDS u/s 195 - copyrighted software products - payment made by the assessee to its parent company for purchase of copyrighted software to be distributed in India for end...

  15. TDS u/s 195 - payment made to non-resident marketing partner - the services rendered by marketing partner is in the nature of FTS, the assessee ought to have deducted...

 

Quick Updates:Latest Updates