Currently TDS @ 10% is levied on management fees charged across AIF funds by the investment manager. Section 194J covers TDS on Professional (@10%) or Technical Fees (@2%). As per our understanding, The term "professional services" typically refers to services provided by professionals like lawyers, doctors, accountants, engineers, architects, etc and "Technical services" usually encompass services related to the development, use, or transfer of technical knowledge or information . Accordingly, Kindly suggest whether above service would fall under the purview of technical fees or any other relevant section of TDS you deem fit. Do let us know in case of any clarification required.