Software Payments by Indian Users to Foreign Suppliers Not Taxable as Royalties u/s 195 of Income Tax Act. https://www.taxtmi.com/highlights?id=60195 TDS / Withholding tax u/s 195 - amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India - AT en-us Thu, 21 Oct 2021 16:57:27 +0530 Thu, 21 Oct 2021 16:58:04 +0530 TaxTMI RSS Generator Software Payments by Indian Users to Foreign Suppliers Not Taxable as Royalties u/s 195 of Income Tax Act. https://www.taxtmi.com/highlights?id=60195 TDS / Withholding tax u/s 195 - amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India - AT Highlights Income Tax Thu, 21 Oct 2021 16:57:27 +0530 https://www.taxtmi.com/highlights?id=60195