TDS Rate 194 J

Anil sharma (Student CA Final ) (154 Points)

14 April 2020  

From 01 april 20 section 194 J has 2 rate (2 % and 10 %). if Invoice is of April 20 but service is of Mar 20, then tds will be deducted from old rate or new rate. Please also provide any FAQ, Clarifation from Income Tax department regarding when new rate will be applicable from the date of invoice is 01 april or when service is of april 20.