Whether tds is deductible on purchase of computer software

Whether TDS is applicable on Purchase of Computer Software(vat only charged)  for Society ?

Replies (1)

If you have purchased computer software without any customisation, then no need to deduct TDS.

If any customisation have been done than it will be considered as Technical Services and will attract TDS U/s 194 J @ 10%.

For more details, please go through the link which states about the notification 21/2012:

https://www.itatonline.org/info/index.php/no-tds-us-194j-on-payments-for-software-purchase-cbdt-notification/

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