22 January 2024
If i am paying subscription charges for use of software to MIDJOURNEY INC CALIFORNIA USA. Payment done through Credit Card Then TDS will be applicable or not on foriegn remittnce of the same. and 15 CA form applicable for the same or not??
23 January 2024
ITAT Delhi held that amounts paid by resident Indian to nonresident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty and hence not taxable in India. Hence, TDS u/s. 195 not deductible.
02 February 2024
If i am paying subscription charges for use of software to MIDJOURNEY INC CALIFORNIA USA. Payment done through Credit Card Then TDS will be applicable or not on foriegn remittnce of the same. and 15 CA form applicable for the same or not??