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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

TDS on software license as royalty - there is obligation on the ...

Income Tax

December 12, 2014

TDS on software license as royalty - there is obligation on the part of the respondents to deduct tax at source u/s 195 of the Act - the nature of software technology availed, invoice raised specifically quoting only licence and right of usage embedded supports the case of the revenue. - AT

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