https://www.taxtmi.com/forum/issue?id=1103 TDS applies to payments for work or professional/technical services, but a purchase of software treated as sale-with VAT charged by the supplier-is not subject to TDS. If the transaction in substance constitutes development or technical services rather than a transfer of software as goods or a licence, withholding obligations may nevertheless apply; therefore the legal characterisation of the supply governs TDS treatment. en-us Fri, 17 Apr 2009 22:38:34 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1103 TDS applies to payments for work or professional/technical services, but a purchase of software treated as sale-with VAT charged by the supplier-is not subject to TDS. If the transaction in substance constitutes development or technical services rather than a transfer of software as goods or a licence, withholding obligations may nevertheless apply; therefore the legal characterisation of the supply governs TDS treatment. Discussion-Forum Income Tax Fri, 17 Apr 2009 22:38:34 +0530 https://www.taxtmi.com/forum/issue?id=1103