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Tds rate on software development charges

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 April 2015 i would like to know what is the tds rate on software development charges also what would be tds rate
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CA John Abraham Austin ACA

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CA John Abraham Austin ACA (Expert)
23 April 2015 It would come under section 194J- Fees for Professional/Technical/Royalty.
The rate would be 10%.
The service of software development charges would be considered as a Technical Service.

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