TDS on purchase of Solidworks Software

Our company has purchased DS Solidworks software. We are paying them in two parts 50% now and 50% later. Is TDS u/s. 194J applicable? If yes, how should we deduct it?
Thank you in advance.
Replies (1)
TDS should be deducted at earlier of
a. Date of entry in books
OR
b. Date of payment

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