Income Tax Implications for Selling Shrink-Wrapped Software: Sections 194J and 194C Explained; CBDT's Role Limited by Section 119(1). https://www.taxtmi.com/highlights?id=49860 TDS u/Sec. 194J /194C - sale of Shrink- Wrapped-packaged software on CD/DVD - Section 119(1), there is no duty cast upon the CBDT to issue clarification and decide the matters which would be essentially in the realm of adjudication before the authorities under the Act. en-us Wed, 23 Oct 2019 14:59:35 +0530 Wed, 23 Oct 2019 14:59:35 +0530 TaxTMI RSS Generator Income Tax Implications for Selling Shrink-Wrapped Software: Sections 194J and 194C Explained; CBDT's Role Limited by Section 119(1). https://www.taxtmi.com/highlights?id=49860 TDS u/Sec. 194J /194C - sale of Shrink- Wrapped-packaged software on CD/DVD - Section 119(1), there is no duty cast upon the CBDT to issue clarification and decide the matters which would be essentially in the realm of adjudication before the authorities under the Act. Highlights Income Tax Wed, 23 Oct 2019 14:59:35 +0530 https://www.taxtmi.com/highlights?id=49860