Transferable Export Incentives 194Q
CA Raj Doshi (Practising CA) (8924 Points)
18 February 2023Are they goods for purpose of Sale of goods act and hence goods for 194Q ???
CA Raj Doshi (Practising CA) (8924 Points)
18 February 2023
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177713 Points)
Replied 18 February 2023
Yes, the provisions for deduction of tax at source (TDS) under section 194Q shall apply to a buyer, paying sum, for purchase of TRANSFERABLE any such license/es.