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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.
Section - 194M Payment of certain sums by certain individuals or Hindu undivided family. Show Related Rules and Contents . Section - 197B Lower deduction in certain cases for a limited period. Show Related Rules and Contents
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 :
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 ...
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.
26 Ιουλ 2024 · Section 194JB covers tax deducted on expenditures made for hiring professional or technical services. This particular section further details the taxation coverage of Section 194J, which deals with tax liabilities incurred for paying any resident of the country to avail of such services.
22 Ιαν 2021 · The existing section code 194J (i.e. Fees for Professional or Technical Services) has been sub-divided now into two sections, 194J (a) and 194J (b), effective from August 7 2020. u/s 194J (a) of the Income Tax Act, is related to TDS deduction on fees for Technical Services, and u/s 194J (b) of the Income Tax Act is related to TDS deduction on fe...
