https://www.taxtmi.com/highlights?id=57224 TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is not payment of royalty for use of copyright in the computer software. Hence, the consideration paid to non-resident software manufactures / suppliers does not give rise to income taxable in India and was not liable for deduction of tax at source u/s 195 - AT en-us Thu, 18 Mar 2021 15:22:56 +0530 Thu, 18 Mar 2021 15:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57224 TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is not payment of royalty for use of copyright in the computer software. Hence, the consideration paid to non-resident software manufactures / suppliers does not give rise to income taxable in India and was not liable for deduction of tax at source u/s 195 - AT Highlights Income Tax Thu, 18 Mar 2021 15:22:56 +0530 https://www.taxtmi.com/highlights?id=57224