No Deduction of tax at source (TDS) on Software

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..... 61), the Central Government hereby notifies that no deduction of tax shall be made on the following specified payment under section 194J of the Act, namely:- 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 t .....

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