Software License Fees Classified as 'Royalty' u/s 9(1)(vi); Non-Deduction of TDS Leads to Default per Sections 201(1), 201(1A). https://www.taxtmi.com/highlights?id=27865 TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for non-deduction of TDS - AT en-us Tue, 08 Mar 2016 17:21:37 +0530 Tue, 08 Mar 2016 17:21:37 +0530 TaxTMI RSS Generator Software License Fees Classified as 'Royalty' u/s 9(1)(vi); Non-Deduction of TDS Leads to Default per Sections 201(1), 201(1A). https://www.taxtmi.com/highlights?id=27865 TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for non-deduction of TDS - AT Highlights Income Tax Tue, 08 Mar 2016 17:21:37 +0530 https://www.taxtmi.com/highlights?id=27865