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Exemtions under sec194J

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Querist : Anonymous (Querist)
04 October 2010 Is there any exemption other than limit of Rs. 20000 and 30000.What does it means if such sum is credited or paid exclusively for personal purposes of individual or any member of HUF.

04 October 2010 individuals and huf need not deduct the TDS if they used services of professional for personal purposes.

eg: designer cost fr own residential building etc

04 October 2010 If paid exclusively for personal purposes of individual or any member of HUF no TDS to be deducted if the HUF or Individual is not liable to tax audit.




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