11 June 2010
What is the TDS Rate on Professional Fees for referralof a candidate, by a HR Management services Company. Please support your views with adequte material.
11 June 2010
TDS to be deducted u/s194J @ 10% Payments to recruitment agencies are in the nature of payments for services rendered, and hence will be subject to TDS under section 194J of the Act, and not under section 194C of the Act. Circular : No. 715, dated 8-8-1995.
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