TDS category for payment of Royalty

194J. (1) 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,]

shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to [ten] per cent of such sum as income-tax on income comprised therein :

It comes u/s 194-J 

Which category of tds is applicable for any tupe of testing (i.e. Water, Chemical)

Originally posted by : Harjeet Singh
	Which category of tds is applicable for any tupe of testing (i.e. Water, Chemical)

Its comes under 194 J (1) (b)

under techincal