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Tds on software devlopment

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(Querist)
12 April 2013 Suppose Co. purchase a software from a software company like Tally also if we pay's yearly Fees on that software use. Is it Attract TDS?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
12 April 2013 Yes. tds applicable u/s.194J 10%

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