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Does TDS apply to software licenses?

Rishabh verms . Jan 18, 2024

A:

Generally, TDS (Tax Deducted at Source) is not applicable to the purchase of software licenses from non-residents in India, as of January 2024. This is due to recent rulings by Indian courts and tax authorities that consider software licenses to be a sale of goods rather than royalty payments, which would attract TDS.

Jan 18, 2024

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