https://www.taxtmi.com/highlights?id=2176 Withholding tax u/s 195 - Royalty u/s 9(1)(iv) - right to use the licensed version of the software - when the payer has a bona fide belief that the income is not chargeable to tax at all, there is no application of the section 195 at all and there is no liability on the payer to follow its provisions when making payment to non-residents.... - AT en-us Wed, 23 Nov 2011 16:44:06 +0530 Wed, 23 Nov 2011 16:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2176 Withholding tax u/s 195 - Royalty u/s 9(1)(iv) - right to use the licensed version of the software - when the payer has a bona fide belief that the income is not chargeable to tax at all, there is no application of the section 195 at all and there is no liability on the payer to follow its provisions when making payment to non-residents.... - AT Highlights Income Tax Wed, 23 Nov 2011 16:44:06 +0530 https://www.taxtmi.com/highlights?id=2176