TDS on software license as royalty - there is obligation on the ...
Tax Deduction Required on Software Licenses as Royalties u/s 195 of Income Tax Act.
December 12, 2014
Case Laws Income Tax AT
TDS on software license as royalty - there is obligation on the part of the respondents to deduct tax at source u/s 195 of the Act - the nature of software technology availed, invoice raised specifically quoting only licence and right of usage embedded supports the case of the revenue. - AT
View Source