23 July 2015
As per my opinion TDS is not required to be deducted in below mentioned 3 transactions. Tax liability will be in the form of VAT etc as per state law.
As per FA 2012, TDS will only be deducted in a case where, Software Licence has been acquired from outside India, otherwise there is no requirement to deduct TDS.
However you may wait for the opinion of other experts.