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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

TDS u/s 195 - purchase of copyrighted software - the software is ...

Case Laws     Income Tax

January 14, 2017

TDS u/s 195 - purchase of copyrighted software - the software is for assisting the assessee in rendering its services of software development and testing services to its group companies. Thus, these softwares are, in a way, the tools used the assessee - No TDS liability - AT

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