No TDS u/s 194J on Payments for Software Purchase

CA AMIT KUMAR SHARMA , Last updated: 30 March 2023  
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As Per notification no. 21/2012 dated 13.06.2012 no deduction of tax shall be made on the following Payment by a person (hereafter referred to as the transferee) for the acquisition of software from another person, being a resident, (hereafter referred to as the transferor), where- (i) The softwa

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CA AMIT KUMAR SHARMA
(Chartered Accountant)
Category Income Tax   Report

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