27 November 2012
If the person transferring the software has also purchased it from somebody else and he has made modification in the software and TDS has been deducted by him while purchasing the software then TDS will not be attracted otherwise TDS will be there. NOTIFICATION NO. 21/2012 [F.No.142/10/2012-SO(TPL)] S.O. 1323(E), DATED 13-6-2012
CAclubindia
