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TDS on Customisation & upgradation of software and Purchase of Software after FY2020

25 January 2023 Dear expert please guide what rate of tds will apply on:

1)Cusomisation of software with the help of outsider
2)upgradation of existing software with the help of outsider
3)on purchase/installation of software already existing in market like Tally,Busy,excelsoft etc

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