TDS SECTION AND RATE

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Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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17 April 2026 Is TDS applicable on business support services ? if yes under which section and rate?
HSN Code : 00440366

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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17 April 2026 HSN code is not conclusive for TDS purpose. TDS depends on the real nature of service. If the payment is for managerial / consultancy / technical business support, section 194J may apply, generally @ 2% (subject to threshold and PAN). If it is a pure contractual / operational support service, section 194C may apply @ 1% / 2% depending on payee status. If it is commission in substance, section 194H may apply @ 5%. Hence, please examine the agreement/invoice description before deducting TDS.

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