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TDS ON PREMIUM SUBSCRIPTION FOR LICENSE OF TEM VIEWER

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(Querist)
16 March 2021 Our company is purchasing Premium subscription for one year from Team viewer which is based in Germany,party has mentioned license over the invoice .My query is whether TDS applicable over it ,if yes then under which section .

Regards
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
28 November 2021 YES, U/S. 195 OF IT ACT.

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