27 July 2025
Yes, **TDS is applicable on arbitration fees under Section 194J**.
### Hereโs why:
* Arbitration fees are considered **professional fees** for services rendered. * Section 194J covers **fees for professional services**, including payments to arbitrators. * Therefore, when you pay arbitration fees, you must deduct TDS under Section 194J.
### TDS Rate:
* The standard rate for professional services under Section 194J is **10%**.