https://www.taxtmi.com/forum/issue?id=113392 Whether TDS applicability arises on payment for a perpetual foreign software license depends on the payment's origin; the advisor's view is that if the consideration is paid from outside India, no withholding is required, given the vendor retains intellectual property and lacks a permanent establishment or business connection in India. en-us Fri, 09 Feb 2018 13:38:06 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113392 Whether TDS applicability arises on payment for a perpetual foreign software license depends on the payment's origin; the advisor's view is that if the consideration is paid from outside India, no withholding is required, given the vendor retains intellectual property and lacks a permanent establishment or business connection in India. Discussion-Forum Income Tax Fri, 09 Feb 2018 13:38:06 +0530 https://www.taxtmi.com/forum/issue?id=113392