TDS
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
12 December 2009
i want to know whether TDS to be deducted under section 194j from payment made to port authority towards pilotage
12 December 2009
Section 194J covers the following services
1. Fees for Professional Services
2. Fees for Technical Services
3. Royalty
4. Non-Competence Fees
The section specifies that the professional fees paid towards specified professions only shall attract the TDS provisions. The notified professions in this regard are
1. Law
2. Medicine
3. Engineering
4. Architect
5. Accountancy
6. Technical Consultancy
7. Interior Decoration
8. Advertising
Further, the following professions are notified by the department
Authorised Representative, Film Artist, Company Secretary, Sports Persons, Umpires, etc.
Also the Section has defined technical services.
Pilotage is not a kind of professional of technical fees paid. So, in this regard, there is no need to deduct tax at source on pilotage paid to port authorities.
1. Fees for Professional Services
2. Fees for Technical Services
3. Royalty
4. Non-Competence Fees
The section specifies that the professional fees paid towards specified professions only shall attract the TDS provisions. The notified professions in this regard are
1. Law
2. Medicine
3. Engineering
4. Architect
5. Accountancy
6. Technical Consultancy
7. Interior Decoration
8. Advertising
Further, the following professions are notified by the department
Authorised Representative, Film Artist, Company Secretary, Sports Persons, Umpires, etc.
Also the Section has defined technical services.
Pilotage is not a kind of professional of technical fees paid. So, in this regard, there is no need to deduct tax at source on pilotage paid to port authorities.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Where to show the RCM on Rent paid to unregistered landlord
- Is Aadhar PAN linking required for opening bank account?
- Applicability
- CPC Processing IT Return for AY 2023-24 without recognizing the Taxation Option under New Regime
- Offsetting interest income against derivative trading losses
- RCM - commercial rent paid to URP under GST
- TDS NUMBER SURRENDER
- Legal heir raised refund , but refund issued to the closed account of deceased.
- Gst Sales of FY 2023-24
- GSTR-3B - Do I file nil when there is no sale but I've bought raw materials
- Whether still royalty
- 20% OF DEMAND PAYMENT IN APPEAL
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding Resignation by Auditor from Pvt. Ltd.
Trending Online Classes
-
Excel Mastery Program
CA Rishabh Pugalia
CAclubindia
