No TDS u/s 194J on Payments for Software Purchase As Per notification no. 21/2012 dated 13.06.2012 no deduction of tax shall be made on the following Payment by
source https://www.caclubindia.com/articles/no-tds-us-194j-payments-software-purchase-45185.asp
source https://www.caclubindia.com/articles/no-tds-us-194j-payments-software-purchase-45185.asp
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