Tds on technical services

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shoeb parwaiz (Querist)
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14 November 2011 Dear All,

Could u please tell me rate & Section of TDS under which TDS is deducted on Technical Services by any Government Institution.

Regards

Rajnish Singh

Rajnish Singh (Expert)
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14 November 2011 SECTION - 194J , @ 10%

shoeb parwaiz

shoeb parwaiz (Querist)
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14 November 2011 Sir,

Thanks for your prompt response but i wanna know will TDS be deducted if Technical Work is done any Government institution.

Thanks One again

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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27 July 2025 Sure! Here’s a clear answer:

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### TDS on Technical Services by Government Institution

* **Section:** 194J of the Income Tax Act
* **Rate:** 10% on payment for technical services

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### Does Government Institution deduct TDS on technical services?

* **Yes**, even government institutions are required to deduct TDS at 10% under Section 194J on payment for technical services, unless any specific exemption applies.

* **Technical services** here mean managerial, technical, or consultancy services provided to the government institution.

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### Any exemptions?

* Some government payments are exempt from TDS under specific rules or notifications, but technical service fees usually do not have such exemption.

* You should check the relevant government circulars or exemptions if any, but generally, TDS @10% under 194J applies.

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If you want, I can also help with sample TDS deduction entries or compliance process for government institutions. Let me know!

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