194j
This query is : Resolved
SHAILESH KHANDELWAL
(Querist)
27 December 2013
provision of 194J
27 December 2013
As per Section 194J of the Income Tax Act, TDS
is to be deducted @ 10% on any amount paid to
any resident as:-
1. Fees for professional services, or
2. Fees for technical services, or
3. Royalty, or
4. Any sum referred in Section 28 (Discussed below)
Exceptions to TDS Deduction under Section 194J
1. No TDS should be deducted under section 194J if
the amount paid or likely to be paid during the
financial year does not exceed Rs. 30,000 .
2. TDS is liable to be deducted by all class of
persons except Individuals and HUF . However, if
such Individual/HUF is liable to get his tax audit
conducted under Section 44AB for the previous
financial year, this exception wont be applicable
and they would also be required to deduct TDS
under Section 194J.
However, such individual or HUF shall not be
liable to deduct TDS on the sum by way of
professional or technical services in case such
sum is paid exclusively for personal purposes of
such individual or any member of HUF .
is to be deducted @ 10% on any amount paid to
any resident as:-
1. Fees for professional services, or
2. Fees for technical services, or
3. Royalty, or
4. Any sum referred in Section 28 (Discussed below)
Exceptions to TDS Deduction under Section 194J
1. No TDS should be deducted under section 194J if
the amount paid or likely to be paid during the
financial year does not exceed Rs. 30,000 .
2. TDS is liable to be deducted by all class of
persons except Individuals and HUF . However, if
such Individual/HUF is liable to get his tax audit
conducted under Section 44AB for the previous
financial year, this exception wont be applicable
and they would also be required to deduct TDS
under Section 194J.
However, such individual or HUF shall not be
liable to deduct TDS on the sum by way of
professional or technical services in case such
sum is paid exclusively for personal purposes of
such individual or any member of HUF .
27 December 2013
Meaning of Professional/ Technical Service for
the purpose of Section 194J
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
or such other profession as is notified by the
Board for the purposes of Section 44AA .
Other professions notified by the board for the
purposes of Section 44AA are profession of
authorised representative, profession of film
artist and profession of company secretary
Fees for Technical Services means fees for any
rendering of any managerial, technical or
consultancy services (including provision of
services of technical or other personnel).
the purpose of Section 194J
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
or such other profession as is notified by the
Board for the purposes of Section 44AA .
Other professions notified by the board for the
purposes of Section 44AA are profession of
authorised representative, profession of film
artist and profession of company secretary
Fees for Technical Services means fees for any
rendering of any managerial, technical or
consultancy services (including provision of
services of technical or other personnel).
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