Accounts Manager
298 Points
Posted on 24 February 2014
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/