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is tds on erp software maintenance as per 194J ?

This query is : Resolved 

15 January 2010 i would like to know if i get a monthly bill for 'maintenance of erp software', under which section should i deduct tds.should i deduct as per professional service or as per contract?

15 January 2010 It is to be deductd under Sec 194J as fees for Technical services as per defination U/s 9 has been captured under this Sec

15 January 2010 Any person who is responsible for paying to a resident any sum by way of fees for professional services or fees for Technical services or royalty shall deduct tax at source.


15 January 2010 AGREE U/S 194J

15 January 2010 Yes. 194J

16 January 2010 thank u so much



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