As per Section 194J of Income Tax Act of 1961, an individual should deduct TDS at the rate of 10% when the following payments are made to a resident, in a fiscal year (higher than Rs.30,000):
Amount charged as professional services fee or
Amount charged as technical service fee or
Non-compete fee according to the Income Tax Act of Section 28(VA) or
You might be getting confused here with 194C as well. That's quite obvious but here 194J would be applicable and rate would be 10%. As per section 194J Professional Services also covers services rendered by a person in the course of carrying on legal, medical, engineering, or architectural professions etc.
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