High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J. https://www.taxtmi.com/highlights?id=32972 TDS u/s 194J - Royalty - buying and selling software - provisions of section 9[1][vi] dealing with and defining 'Royalty' cannot be made applicable to a situation of outright purchase and sale of a product - HC en-us Mon, 23 Jan 2017 08:56:09 +0530 Mon, 23 Jan 2017 08:56:09 +0530 TaxTMI RSS Generator High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J. https://www.taxtmi.com/highlights?id=32972 TDS u/s 194J - Royalty - buying and selling software - provisions of section 9[1][vi] dealing with and defining 'Royalty' cannot be made applicable to a situation of outright purchase and sale of a product - HC Highlights Income Tax Mon, 23 Jan 2017 08:56:09 +0530 https://www.taxtmi.com/highlights?id=32972