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Applicability of TDS under section 194J

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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
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
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.
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