Tds on server purchased including software

This query is : Resolved

Ankita (Querist)
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26 June 2019 Dear All,

Please help me to find out the TDS liability on the server purchased including the Microsoft Window, where the cost of the Micoftwoft Window is higher than the cost of the server.

Please suggest the applicability of the TDS along with the reference

Thanks a ton in advance

Rajesh Kumar

Rajesh Kumar (Expert)
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28 June 2019 It is purchase of goods. Canned software available off the shelf are also treated as goods. No TDS is applicable.

Shrikant Toshniwal

Shrikant Toshniwal (Expert)
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30 June 2019 Dear frd, As the software is purchase
As per income tax law tds is deducted under sec 194J if audit is applicable under the firm

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MOHD AFROZ

MOHD AFROZ (Expert)
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15 August 2019 If original software is purchased it will categories under goods therefore TDS will not applicable. If any modification made in software in that case TDS will applicable (Sec 194 J)