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Tds on off the shelf software licences like windows licenses

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(Querist)
20 May 2016 tds applicable on off the shelf software licences like windows licenses ?

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Rupesh Jain

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Rupesh Jain (Expert)
20 May 2016 no tds is not applicable

you can see
www.incometaxindia.gov.in/.../Notification/920110000000000195.htm
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