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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

TDS required to be deducted or not – Royalty or not - payments ...


Non-resident companies selling standard software for resale in India exempt from TDS; payments not classified as royalties.

October 18, 2014

Case Laws     Income Tax     AT

TDS required to be deducted or not – Royalty or not - payments made to non-resident companies for supply of standard software products, which in turn, are to be sold in India - NO TDS required - AT

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