Tds on professional fees

Sec 194j states that a person is required to deduct TDS @ 10 percent when payment by any person(other than Individual or Huf who are not required to get conduct their audit)  to the Resident in excess of 30000 during a financial year for the professional services.

This section does not clearly specify Resident or Non-resident for the status of deductor as it states Any person.

So accordingly NRI will deduct TDS on the payment of professional fees of Rs. 2 lakh @ 10 percent.

please do read our blogs on taxes and TDS

Section 194J also specifically mentions 

all entities (other than individuals/HUF who are not required to do tax audit in the preceding year) need to deduct tax.

What if NRI is not liable for audit ? (i.e. Business Income)

we need to think on this point also

if NRI is liable to tax audit it means he has business in India , and if business is carried on India he will follow all TDS provisions

otherwise he will not be liable