https://www.taxtmi.com/highlights?id=58507 TDS u/s 195 - Royalty - purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec. 195 of the Act are not attracted. The assessee does not have any obligation to deduct tax at source. Therefore, provisions of sec. 9(1)(vi) along with Explanation 2 is not applicable to present assessee's. - AT en-us Fri, 25 Jun 2021 14:10:53 +0530 Fri, 25 Jun 2021 14:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58507 TDS u/s 195 - Royalty - purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec. 195 of the Act are not attracted. The assessee does not have any obligation to deduct tax at source. Therefore, provisions of sec. 9(1)(vi) along with Explanation 2 is not applicable to present assessee's. - AT Highlights Income Tax Fri, 25 Jun 2021 14:10:53 +0530 https://www.taxtmi.com/highlights?id=58507