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TDS on fees for professional services or technical services - Section 194J

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 18 - SEC - 194J: TDS ON FEES FOR PROFESSIONAL SERVICES OR FEES FOR TECHNICAL SERVICES OR ROYALTY OR NON-COMPETE FEES OR DIRECTOR SITTING FEES Any person other than individual or HUF, who is responsible for paying to a resident any sum by way of- fees for professional services or fess for technical services or royalty or non-compete fees u/s 28(va) or any remuneration or fees or commission by what .....

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