Payment of certain sums by certain individuals or Hindu undivided family

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..... on 194H or section 194J) responsible for paying any sum to any resident for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract, by way of commission (not being insurance commission referred to in section 194D) or brokerage or by way of fees for professional services during the financial years, shall, at the time of credit of such sum or at the t .....

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..... tion to section 194H; (c) "professional services" shall have the meaning assigned to it in clause (a) of the Explanation to section 194J; (d) "work" shall have the meaning assigned to it in clause (iv) of the Explanation to section 194C.] ********** Notes 1. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 2. Substituted vide Section 60 of the Finance (No. 2) Act, 2024 dated 16-08 .....

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