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    TDS u/s 195 - import of software or supply of software - ...

    Non-resident software payments deemed royalty, subject to TDS u/s 195 of Income Tax Act.

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    Income TaxSeptember 27, 2012Case LawsAT

    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

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