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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

TDS u/s 195 - non deduction of TDS on software embedded in ...

Case Laws     Income Tax

January 14, 2021

TDS u/s 195 - non deduction of TDS on software embedded in mobile phones imported by the assessee during the previous year - Finished mobile phones were imported by the assessee from Nokia Corp for the purposes of sale against a lump-sum consideration and there was no separate payment made by the assessee towards the purchase of any software. - No TDS liability - AT

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  10. Valuation - Claim of exemption on import of software - the software/data loaded on the Flash memory is specific to the user/customer. It contains caller ID and caller...

  11. Non deduction of tds - payment made for the purchase of software from the non resident for the purpose of downloading of licensed software is liable for deduction of...

  12. TDS u/s 195 - copyrighted software products - payment made by the assessee to its parent company for purchase of copyrighted software to be distributed in India for end...

  13. TDS u/s 195 - payments made to non-resident - The amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as...

  14. Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and...

  15. TDS u/s 195 - Non-deduction of TDS for legal and professional charges paid - no technical knowledge, skill, experience, knowhow or process is made available to assessee...

 

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