TDS 194 J

hi.

194j applicable if payments towards professional and technical consultancy charges exceeds 20000 in a f.y to single payee

Thanks Swamy..

In case we have paid Rs. 17000 as a professional Fees & Rs.9000 as technical Fees. Then???

TDS would be applicable as sum payable during the year exceeds Rs. 20000/- to a single person.

Hi Guys ...

While reading Manoram CA Final DT book I found that  in CA Final DT paper Institute asked same type of question, where ICAI has considered each Professional Fees & Technical fees seperately. i.e. professional or Technical fees does not exceeds Rs. 20,000  

 TDS not attaracted.