TDS deduction u/s 195 - Purchase of software - A copyrighted ...

TDS Required u/s 195 for Software Purchases: Licensing Includes Copyright Use, Triggering Tax Deduction Obligations.

September 13, 2013

Case Laws Income Tax AT

TDS deduction u/s 195 - Purchase of software - A copyrighted article is nothing but an article which incorporates the copyright of the owner, the assignee, the exclusive licensee or the licensee. - So, when a copyrighted article is permitted or licensed to be used for a fee, the permission involves not only the physical or electronic manifestation of a programme, but also the use of or the right to use the copyright embedded therein. - TDS liable to deducted - AT

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TDS deduction u/s 195 - Purchase of software - A copyrighted ...

TDS Required u/s 195 for Software Purchases: Licensing Includes Copyright Use, Triggering Tax Deduction Obligations.

September 13, 2013

Case Laws Income Tax AT

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