10 July 2012
Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—
( a ) fees for professional services, or
( b ) fees for technical services, [or]
[( c ) royalty, or
( d ) any sum referred to in clause ( va ) of section 28 ,] Sec 194J This Sec. provides for deduction of tax on any amount paid to any person by way of professional fees, fees for technical services, royalty etc. A new sub-Sec. (ba) is proposed to be inserted to extend the scope of the said section to include, payment of remuneration, fees or commission, by whatever name called, other than income paid as salary to a Director of a Company. This amendment shall come into effect from 1st July, 2012.As per the above Provision,if you are individual or HUF then no need to deduct TDS
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