Applicability of TDS under section 194J
This query is : Resolved
18 March 2026
Can a govt PSU deduct TDS under Section 194J on payment of Rs. 2,00,000 to the Institute of Cost Accountants of India for a certificate course of its employees. Please confirm
18 March 2026
Yes, a government PSU must deduct TDS under Section 194J on the payment of Rs. 2,00,000 to the Institute of Cost Accountants of India (ICMAI) for a certificate course, as this exceeds the Rs. 50,000 threshold effective FY 2025-26.
TDS Obligation
Government PSUs qualify as payers required to deduct TDS under Section 194J for professional or technical services, with no exemptions specified for such entities.
TDS Obligation
Government PSUs qualify as payers required to deduct TDS under Section 194J for professional or technical services, with no exemptions specified for such entities.
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