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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Sale of Software – Royalty – TDS u/s. 195 - the right that is ...

Income Tax

December 26, 2012

Sale of Software – Royalty – TDS u/s. 195 - the right that is transferred in the present case is the transfer of copyright including the right to make copy of software for internal business, and payment made in that regard would constitute 'royalty' for imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill as per clause (iv) of Explanation 2 to Section 9(1)(vi). - AT

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