TDS on Outward Remittances

Dear sir,

Yeah sir i read abt it in d newspaper...

I want to point dat it also attracts wen advance is given for software development...so while paying in advance party has to deduct TDS...

Is the exemption for software downloaded for personal use from internet still available. That was specifically exempted?

Is the TDS applicable to purchase of packed software also or for developed software and license to use software with customisation / source code.

I am sure it will be applicable for payment to all foreigners and non residents and not only NRIs.