TDS

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2009 i want to know whether TDS to be deducted under section 194j from payment made to port authority towards pilotage

Amol Gopal Kabra (CA,CS,DISA)

Amol Gopal Kabra (CA,CS,DISA) (Expert)
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12 December 2009 Section 194J covers the following services
1. Fees for Professional Services
2. Fees for Technical Services
3. Royalty
4. Non-Competence Fees

The section specifies that the professional fees paid towards specified professions only shall attract the TDS provisions. The notified professions in this regard are

1. Law
2. Medicine
3. Engineering
4. Architect
5. Accountancy
6. Technical Consultancy
7. Interior Decoration
8. Advertising

Further, the following professions are notified by the department

Authorised Representative, Film Artist, Company Secretary, Sports Persons, Umpires, etc.

Also the Section has defined technical services.

Pilotage is not a kind of professional of technical fees paid. So, in this regard, there is no need to deduct tax at source on pilotage paid to port authorities.