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Learn MoreImportant Amendments by The Finance (No. 2) Act, 2024 – Charitable Trusts
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Read MoreImportant Amendments By The Finance (No. 2) Act, 2024 – Other Important Amendments
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Learn More(i) the software is acquired in a subsequent transfer and the transferor has transferred the software without any modification,
(ii) tax has been deducted — (a) u/s.194J on payment for any previous transfer of such software; or (b) u/s.195 on payment for any previous transfer of such software from a non-resident, and
(iii) 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.