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limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum by way of fees for professional services or technical services is credited or paid, shall be liable to deduct income-tax under this section :
Forms/Downloads Income-tax Returns Income-tax Forms ... Show Related Rules and Contents . Section - 194J Fees for professional or technical services. Show Related Rules and Contents . 7 Record(s) | Page [1 of 1] in 0.031 seconds ... TDS rates under DTAA ;
23 [Fees for professional or technical services. 24. 25 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 26, 27 [or]28 [(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible ...
4 Ιουλ 2024 · Under Section 194J payments towards fees for professional or technical services have TDS implications. Know more about the section 194J, its rate for deduction of tax, time of deduction, consequences of non-deduction or late deduction here.
14 Νοε 2022 · Dive deep into the intricate details of TDS under Section 194J of the Income Tax Act, 1961. This comprehensive analysis covers the applicability to various payments, definitions of professional services, technical services, royalty, and non-compete fees.
17 Οκτ 2024 · Section 194JB of Income Tax Act requires that any person, excluding individuals and Hindu Undivided Families (HUF) not subject to a tax audit, must deduct Tax Deducted at Source (TDS) when paying fees for professional services.
4 Απρ 2020 · Every person making payment of the following notified services is required to deduct TDS under section 194J of the Income Tax Act, 1961 –. Fees paid for not sharing any technical know-how, copyright, trade mark, patent or any other business or commercial rights of the same nature. 1. Professional Services –.
