No Deduction of tax at source (TDS) on Software

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....AL BOARD OF DIRECT TAXES) NOTIFICATION NO. 21/2012 DATED 13-6-2012 S.O. 1323(E)- In exercise of the powers conferred by sub-section(1F) of section 197A of the Income-tax Act, 1961 (43 of 1961), the....

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....eror 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 ....