Antivirus AMC
This query is : Resolved
Rajkumar Gutti
(Querist)
18 December 2024
We have taken service of antivirus software for the period one year for our main computer server.
Is tds applicable, if yes which section whether 194 C or 194 J professional / royalty or technical.
Please advice
Is tds applicable, if yes which section whether 194 C or 194 J professional / royalty or technical.
Please advice
Dhirajlal Rambhia
(Expert)
18 December 2024
If the purchase is merely for the software license with no additional services: No TDS is typically applicable under either section. The Income Tax Appellate Tribunal (ITAT) has also ruled that purchases of copyrighted software licenses do not require TDS, reinforcing that such transactions do not fall under taxable royalties. Otherwise TDS is applicable under Section 194J at a rate of 10% if the payment is categorized as fees for technical services.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- Form 144 TDS Return Validation Error – Mandatory Fields
- TDS- 2026-27 Q1 Correction
- Capital gains in IT returns
- LLP audit and disclosure
- How do you manage client document collection and follow-ups in your CA/CS practice?
- Advances to related party
- GST ITC as per notification 12/2023- central tax
- Urd purchase entry in tally prime
- Form 144 TDS Return Validation error
- Ito add credit side of bank
- Employee secondment
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
