TDS on software subscription fees

whether provisions of TDS is applicable on software purchase like tally ...??
Replies (3)
No...
I think if software like Tally is purchased from a dealer then there would be no TDS otherwise TDS should be deducted.
If software like antivirus,tally etc are provided without any modification in it ,And already TDS has been deducted for the same by earlier party then you should not deduct TDS or else it should be deducted if any modifications is made and then provided to you.

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