WebJul 12, 2024 · As a result, the sale of computer software as above does not give rise to any income taxable in India. Hence, no TDS is required to be deducted under the provisions of section 195 of the Income Tax Act by a resident end-user/ distributor on purchase of computer software from non-resident entity. Read Complete Order: ITAT Order- Autodesk … WebApr 12, 2024 · Learned Assessing Officer made addition of Rs. 2,99,10,799/- towards the 20% of TDS on the software license payment in the nature of royalty and also charged interest of Rs. 1,67,50,047/- under section 201 (1A) of the Act. Aggrieved by such an action of the learned Assessing Officer, assessee preferred an appeal before the learned CIT (A) …
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