My query is that the TDS is applicable on the amount of the software purchase?
According to my rererence, payment of the software purchase is covered U/s 9(1) royalty payment and royalty is covered under the Section 194-J, so i feel that, TDS is applicable on the amount of the computer software, but i need your expert comment on this issue.
27 March 2009
No, If it is a normal purchase then there is no point of TDS but if it is a service agreement then you need to deduct TDS on Royalty payment