earlier as per notification no.21/2012[F.NO.142/10/2012-SO(TPL)] S.O.1323 (E) . TDS is not applicable on sale of software.
Is new amendment u/s 194j replace this notication or not.
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Quick Summary
This discussion seeks clarification on whether the TDS provisions under Section 194J supersede the earlier notification (No. 21/2012) which stated TDS was not applicable on software sales. The user is asking if there's a new amendment that changes this, as they haven't found one. They are requesting information to confirm the current TDS rules for software transactions.