Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Tds section applicability

Abhijit (CA ) (250 Points)

09 February 2018

Which section of TDS is applicable for payment of professional fees paid to Companies ?

i.e. 194J or 194C.

Reply
Follow
Share

8 Replies

divanshu garg (14 Points)
Replied 09 February 2018

section 194J

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

siva (Student CA Final ) (181 Points)
Replied 09 February 2018

194j....

narender rawat (57 Points)
Replied 09 February 2018

Sec 194J in case of payment to professional's & Sec 194C in case of payment to contractors

Abhijit (CA ) (250 Points)
Replied 09 February 2018

But, as per ICAI's PM, Payment made to event management company attracts 194C and if paid to event manager then 194J apply. So, whether 194J only applis to Individuals ?

siva (Student CA Final ) (181 Points)
Replied 09 February 2018

who are included as professionals

Upgrade to CAclubindia Pro. Subscribe Now!

Abhijit (CA ) (250 Points)
Replied 09 February 2018

Professionals for section 194J, are only those which are notified under 194J, like Accountancy, medical, architectural, and those notified by CBDT. This section is not applicable to others like painter

Abhijit (CA ) (250 Points)
Replied 09 February 2018

So, 194J specially rely on Individual professionals So, any one has an example like If payment made for audit fees to Deloitte or company which section apply ? 194C or 194J ?