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Section 194J - TDS on fees for professional services or fees for technical services or royalty or non-compete fees or director sitting fees

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 Deductor - Any person [other than individual or HUF (not liable to tax audit in preceding Financial Year)] Deductee - Any resident Time of Deduction - At the time of credit or payment, whichever is earlier. Rate of TDS - 10% Note: TDS shall be deducted on: .....

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