Furthermore, There is an exemption available as per below notification issued by CBDT: Notification number 21/2012 dated 13.06.2012
No TDS u/s 194J on Payments for Software Purchase
As Per notification no. 21/2012 dated 13.06.2012 no deduction of tax shall be made on the following Payment by a person (hereafter referred to as the transferee) for the acquisition of software from another person, being a resident, (hereafter referred to as the transferor), where-
(i) The software is acquired in a subsequent transfer and the transferor has transferred the software without any modification,
(ii) Tax has been deducted-
(a) Under section 194J on payment for any previous transfer of such software; or
(b) Under section 195 on payment for any previous transfer of such software from a non-resident, and
(iii) The transferee obtains a declaration from the transferor that the tax has been deducted either under sub-clause (a) or (b) of clause (ii) along with the Permanent Account Number of the transferor.