Income-tax Act, 1961

Section - 194J - Fees for professional or technical services

Fees for professional or technical services.

194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of-

(a)	-	fees for professional services, or
(b)	-	fees for technical services, or
(ba)	-	any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company, or
(c)	-	royalty, or
(d)	-	any sum referred to in clause (va) of section 28,

shall, at the time of credit of such sum to the account of the payee or at the time of payment the .... To read the full section download the app from Google Play store