Vide its Notification No. 21/2012 [F.No.142/10/2012-SO(TPL)] S.O. 1323(E), dated 13th June, 2012 Central Board of Direct Taxes has notified that no deduction of tax shall be made on the payment made by a person (transferee) for acquisition of software from another person, being a resident (transferor), where the software is acquired in a subsequent transfer and the transferor has transferred the software without any modification and the tax has been deducted under section 194J on payment for any previous transfer of such software; or under section 195 on payment for any previous transfer of such software from a non-resident and the transferee obtains a declaration from the transferor that the tax has been deducted either under sub-clause (a) or (b) of clause (ii) along with the Permanent Account Number of the transferor.
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