19 December 2007
Profession tax is entirely a different concept and has no nexus with TDS u/s 194J.
Profession tax is a tax on employment levied by the state under article 276(2) of the constitution and as deducted from salary on the basis of the slab rate.
TDS u/s 194J is tax deduction at source for any sum paid by way of fees for professional / technical services. The same is governed by the Income tax Act 1961
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