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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 per .....

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ever name called, other than those on which tax is deductible under section 192, to a director of a company. Shall deduct income tax on income comprised therein. Time of Deduction - At the time of credit or payment, whichever is earlier. Rate of TDS .....

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s subject to tax audit. Where the payee is engaged in the business of operation of call center, TDS shall be deducted @ 2%. [Fourth proviso inserted by FA, 2017, w.e.f. 1-6-2017] Central Board of Direct Taxes, hereby notifies the services rendered by .....

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