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of <h1>India exempts TDS on software acquisition transfers u/s 194J if previously deducted tax is confirmed.</h1> The Central Government of India, through Notification No. 21/2012 dated June 13, 2012, under the Income-tax Act, 1961, declares that no tax deduction at source (TDS) is required on payments for software acquisition under section 194J. This applies when software is acquired in a subsequent transfer without modification, and tax has been previously deducted under section 194J or section 195. The transferee must obtain a declaration from the transferor confirming prior tax deduction, including the transferor's Permanent Account Number. This notification is effective from July 1, 2012.
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