📢 Too many exams? Don’t know which one suits you best? Book Your Free Expert 👉 call Now!


    Question

    An Indian company importing software from a foreign

    vendor must deduct TDS under which section?
    A 194C Correct Answer Incorrect Answer
    B 195 Correct Answer Incorrect Answer
    C 206C Correct Answer Incorrect Answer
    D 192 Correct Answer Incorrect Answer

    Solution

    Section 195 governs all payments to non-residents that are chargeable to tax in India. Software payment = usually “royalty”, hence taxable → TDS under 195. Other sections apply only to residents (194C/192) or cover TCS (206C).

    Practice Next

    Relevant for Exams:

    ask-question