TDS on acqision and sales of software

dear Sir,

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.
Replies (2)
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.

No new ammendment is there..
Can you please provide the same

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