04 October 2012
TDS is not deducted only if the transferor of software gives a certificate declaring that the software is acquired in a subsequent transfer and the transferor has transferred the software without any modification and tax has been deducted- (a) under section 194J on payment for any previous transfer of such software; or (b) under section 195 on payment for any previous transfer of such software from a non-resident, as the case may be.
04 October 2012
TDS is not deducted only if the transferor of software gives a certificate declaring that the software is acquired in a subsequent transfer and the transferor has transferred the software without any modification and tax has been deducted- (a) under section 194J on payment for any previous transfer of such software; or (b) under section 195 on payment for any previous transfer of such software from a non-resident, as the case may be.
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