TMI BlogSoftware Trader Not Required to Deduct Tax at Source u/s 195; Payment Not Considered 'Royalty'.Deduction of tax at source u/s. 195 - it is proved that assessee is merely a trader of software products of the foreign company - payment made is not in the nature of 'royalty'. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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