Tds

It seems that you ae asking about TDS return.Then these both are same.

Apart , 194J is the provision to deduct tax at 10 % on fees for professional or technical servioces , royalty or director fees.

Regards

CA Gaurav Jain

# 99507-55538

They both are the same, though used diferently. 194I is the section governing TDS on rent @ 10% or 2% as applicable whereas 94I is the code written in the TDS deducted on rent in the TDS return.