TDS u/s 195 - payments made to non-resident - The amounts paid ...

Indian Payments to Non-Resident Software Suppliers Not Considered Royalties, No TDS u/s 195 of Income Tax Act.

April 5, 2021

Case Laws Income Tax HC

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 consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India - No TDS Liability - HC

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TDS u/s 195 - payments made to non-resident - The amounts paid ...

Indian Payments to Non-Resident Software Suppliers Not Considered Royalties, No TDS u/s 195 of Income Tax Act.

April 5, 2021

Case Laws Income Tax HC

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