Beyond Labels: Professional Vs Technical Services Under Section 194J

Raj Jaggipro badge , Last updated: 05 January 2026  
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Section 194J of the Income-tax Act, 1961, remains one of the most discussed and frequently litigated provisions in the TDS chapter. On the surface, it appears to be a straightforward withholding Section with different tax deduction rates for professional and technical services. However, in practice,

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Raj Jaggi
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Category Income Tax   Report

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