Whether TDS on software subscripttion is required to deduct u/s 194C or 194J.
Saurabh Verma (Sr. Account Executive) (59 Points)
18 April 2016Whether TDS on software subscripttion is required to deduct u/s 194C or 194J.
Shubham Gupta
(Business Consultants)
(2077 Points)
Replied 18 April 2016
For 194J there should be involvement of constant human interface for such service to be a technical service.
if your case doesnot fall in above defination then 194C can be applied.
ankit gupta
(CA IN PRACTICE)
(104 Points)
Replied 18 April 2016
Subscripttion amount of software licence comes under definition of royalty in expalanation 4 in section 9(1)(vi) inserted by Finance Act, 2012. Hence, provisions of section 194J will be applicable.
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)