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Q. > Please Help: TDS u/s 194J
Tds U/s 194J is applicable on the purchase of software licence on which Service Tax & Sales tax is charged by the seller.
answered Dec 29, 2011 by Ashish Karundia , New Delhi
Dear Shailendra,
Please note that in the instant case, TDS is required to be deducted u/s 194J of the Income Tax Act, 1961 on the service portion. However, if the goods and service portion cannot be bifurcated, then department can take a view that TDS u/s 194J needs to be deducted on the entire value.
Hope the above suffice.
answered Dec 30, 2011 by CA VIPIN GARG , New Delhi
Dear Shailendra, the query has been perfectly answered by Ashish Ji.......
Have a nice day...
answered Dec 30, 2011 by PRIYANKA , GREATER NOIDA
Yes, As answered by mr. ashish, though TDS u/s 194J in the instant case is applicable on the service portion only, but if bifurcation is not provided in the invoice seperately of the value of goods and services, then it will have to be deducted on the entire value of invoice.
answered Dec 31, 2011 by Siddharth Bumb
yes i am totally agree with all of the above expert's answer... thank you
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