As per the below notification understood that no need to Deduct TDS for subsequent transfer of Software, my doubt is whether TDS is applicable for AMC charges or not because vendor is giving the same notification as a supporting evidence for AMC charges(for Non Deduction of TDS) for applicability of TDS at the time of purchase of Software. Please reply for this
NOTIFICATION NO. 21/2012 [F.No.142/10/2012-SO(TPL)] S.O. 1323(E), DATED 13-6-2012
Payment by a person (hereafter referred to as the transferee) for acquisition of software from another person, being a resident, (hereafter referred to as the transferor), where-
(i) the software is acquired in a subsequent transfer and the transferor has transferred the software without any modification,
(ii) tax has been deducted-
(a) under section 194J on payment for any previous transfer of such software; or
(b) under section 195 on payment for any previous transfer of such software from a non-resident, and
(iii) 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
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