Tds

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Is TDS to be deducted on purchase of Soft ware .

Replies (2)

If the Software is Customized - TDS should be deducted.

If it is Pre-Packaged - TDS is not applicable (It is treated as Goods)

Do you have any notification or case law for the same . in our case we had purchase of software but its Pre-Packaged even    though they had charged service tax on the bill 

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