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TDS 194J for Professional/Technical services

20 April 2020

Why rate of TDS is decreased to 2% in case of Technical services in 194J?
It will welcome some more litigations or not because for some services difference will not be clear whether it is professional/technical?

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3 Replies

SUMIT BADYAL (709 Points)
Replied 20 April 2020

Yes, I agree with you, how can we differentiate professional and technical services, I read govt article and one technical service I understand that is labour contractor.

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RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 20 April 2020

As per my view now only it's correct way. Govt change with good thing that all...

It's only my view...

Krishna Chaudhary (Accountant) (4531 Points)
Replied 09 January 2021

As per Section 194J, each item or independent payment has a threshold maximum limit of INR 30,000. TDS under this section also applies for the fees or remuneration paid to the company's director even if the payment is not part of the main salary. In such cases, the INR 30,000 limit does not apply here.

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