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Issue ID : 105829
- 0 -

TDS Applicability on Software Licence

Date 26 Jun 2013
Replies1 Answers
Views 27212 Views
Asked By

Hi,

We have purchased 500 Software Licence for our own use. These licence are valid for 1 yr only.

As per notification no 21/2012. TDS is not applicable only when purchased software is subsequent transfer/sale.

Whether TDS is applicable or not in our case?

Regards

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Replied on Jun 27, 2013
1.

Yes TDS is applicable, such type of licence is for limited purpose and such software is not sold.

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