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TDS on software purchase from Foreign vendor, Income Tax

Issue Id: - 113392
Dated: 9-2-2018
By:- Amit kumar Ray
TDS on software purchase from Foreign vendor

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Assessee is purchasing " Perpetual license for a single instance of CHARON-SSP/4U L30 on one host system. Includes software and license key for USD 22540. Here assessee is being treated as licensee and one License agreement is being executed. Licensor grants a non exclusive right to use the licensed functionality of the software to run a single instance. Software will be downloaded after payment.Vendor retains the copyright , intectlectual property,title and ownership of software.Vendor has no business connection or Permanent Establishment in India.

Whether TDS is applicable on payment to foreign vendor ?

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1 Dated: 7-8-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Whether the payment has been made out of India or in India. If it is made out of India in your case no TDS is required. It is my view.


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