10 March 2013
Our company has purchased ERP computer software, whether it is liable to deduct TDS u/s 194J or not ? Please, explain with notification or circular.
10 March 2013
If it is Off The Self Software (Software which is not specifically designed for a customers requirements) TDS deduction is not required. But if it is specifically designed for a customers requirements TDS to be deducted u/s 194J.