Tds on softwarte upgradation

Please refer to this link

/forum/tds-on-software-purchase-250415.asp#.UtVOq_QW1AQ

By this notification it clear that one time TDS will be deducted either by you or by ur importer which is said in clause ii(a) or (b) read with (iii).

Since in ur case the improter has not deducted TDS U/S 195 hence he has to deduct the TDS.

Read carefully please

i) the software is acquired in a subsequent transfer and the transferor has transferred the software without 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) along with the Permanent Account Number of the transferor. 

 

Hence now your duty to collect deceleration or dedcut tds u have to encure that TDS have been deducted.