EXPERT
281 Points
Joined December 2010
yeah , Tds to be deducted since your entprises is ended user
but as per point 3 mention below
the transferee obtains a declaration from the transferor that the tax has been deducted either under sub-clause (a) or (b) of clause (ii) along with the Permanent Account Number of the transferor. - See more at:
so if tds is already deducted because of various channel invovled, u have to take declaration
Read this
sale of computer software involves a channel i.e. from developer to distributor to dealer to end-user. To avoid tax deduction at several levels, CBDT issued the Notification 21/2012
As per the said notification, the tax deduction at source (‘TDS’) will not apply on acquisition of software from another person, being a resident,
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if the software is acquired in a subsequent transfer and
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the transferor has transferred the software without modification and
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TDS has been deducted under section 194J or 195 of the Income tax Act, 1961 (‘the Act’) on payment of previous transfer of software