Tds on technical services

This query is : Resolved

shoeb parwaiz (Querist)
Follow

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)
Follow

14 November 2011 SECTION - 194J , @ 10%

shoeb parwaiz

shoeb parwaiz (Querist)
Follow

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

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

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

---

### TDS on Technical Services by Government Institution

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

---

### 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.

---

### 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.

---

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

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok