08 September 2011
Professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising......... Plz do read this
08 September 2011
So..going by the definition of "Professional Service" I don't feel, service rendered by Bank appraiser will be covered under 194J...So it will be under 194C. Please confirm this.
08 September 2011
Professional Services: Areas covered
Legal Profession Medical Profession Engineering Architect Chartered Accountants Technical Consultancy Interior Decoration Advertising Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction. Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer. Company Secretary Profession of Information Technology.
Technical Services: Areas Covered
Rendering of managerial services. Rendering of technical services. Rendering of consultancy services.
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