Income Tax Implications for Selling Shrink-Wrapped Software: Sections 194J and 194C Explained; CBDT's Role Limited by Section 119(1).

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....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.....