Dear Sir/Madam,

We seek your professional opinion regarding the applicability of TDS under Section 195 of the Income-tax Act, 1961, on payments made to Adobe Systems Software Ireland Limited towards Adobe subscription charges.

1- Background of the transaction:
Payments have been made for Adobe software subscriptions.
The payments were routed through credit card / online payment gateway.
Adobe Systems Software Ireland Limited has provided the following documents:
No Permanent Establishment (PE) declaration in India
Form 10F
2- Clarifications received from Adobe:
Payments made via credit card fall under the proviso to Section 194Q and relevant CBDT clarifications.
TDS obligation does not apply where:
a) Payment is made through credit cards, debit cards, or similar electronic modes; and
b) The bank / payment gateway acts as an intermediary for the transaction.
The responsibility for tax collection does not shift to Adobe in such cases.

3- Our queries for your expert advice:
Whether TDS is applicable under Section 195 on the above payments made to Adobe Systems Software Ireland Limited?
If TDS is applicable, please advise:
The nature of income (royalty / FTS / other),
The applicable rate of TDS, and
Whether DTAA provisions between India–Ireland can be applied in this case.
Whether payment through a credit card/payment gateway alters the TDS obligation under Section 195.

Your guidance on the above will help us ensure correct tax compliance.

Thanking you in advance.
Warm regards,

My income tax returns are already processed for FY 24-25 and I have got TCS credit in form 26 AS after processing returns. Can I claim FY 24-25 TCs refund in FY 25-26

Respected Sir/Madam,
We have only 15G/15H challans in this quarter and no other TDS payments, we have already submiitted form 15G/15H on 15th jan 2026 but while filing TDS Return it ask for challan payments which we don`t have

How to file this return

Please reply

Regards

Tribhuvan

for FY 24-25 AY 25-26 The assessee is in Goa and while filing his return of income everything was shown between him and spouse at 50%.
only prepaid taxes were different and accordingly refund asked was for different amounts
There was business loss to be set off against income from other sources.
In wife case As per intimation received u/s 143(1) business loss was adjusted against income from other sources
However in husband case as per intimation u/s 143(1) business loss is not adjusted against income from other sources resulting in demand
rectification request was filed u/s 154 but in the order again the benefit of business loss is not given and demand is confirmed
My question is
what can be done in above case so that business loss is adjusted against other income like already given in wife case ?

Dear Sir
Is the gratuity and leave encashment received on death of employee in private sector is 100% exempt or upto the specified limits. For leave encashment, is still the letter no. 573 of 1965 still applicable.

IGST amount of Bill of Entry of Import of Goods dated 14.5.25 had not come in GSTR-2B earlier, now it has come in OCT TO DEC 2025 of GSTR-2B, can we claim it now in GSTR-3B in oct to march return?

Sir, I have a taxi business and I have registered my GST number. I have received ITC on vehicle purchases and I have claimed it in GSTR-3B. Now I want to know if I charge 5% GST on my services, can I set off the output GST from the available ITC in the credit ledger? Also, please tell me which GST rates are applicable to us. Please explain the rules for ITC as well. Thanks.

ITC of IMPG for the month of NOV-2024 is shown in DEC-25 GSTR-2B then it can be claim in GSTR-3B of DEC-25 or not?

I have a general store shop. I have a Composition GST number. Now I have created a local website android app on which I want to list my goods and sell them. Can I do this with a Composition GST number?”

The turover exceeds rs 5 cr in january 2026, whether the e invoicing is applicale from the date of crossing the turnover above 5 cr or from the start of next FY 2026-27?