194j

As per section 194 j TDS has to be deducted.

Below is the definition of Professional Services-

"professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified36 by the Board for the purposes of section 44AA or of this section;

As section emphasises on services  it means it includes all the services provided by a person whether it is legal Consulatancy or profession of accountancy.

In simple terms section 194J says amount limit has to be reckoned per person and not per service. Hence 29000 for tax audit and legal consultancy separately for each service, if paid to a single person, total would be Rs. 58,000 and accordingly TDS @ 10% has to be deducted.

 

Good morning Sir, 

 i have small doubt about if a person accounting services done by the mr.x is paid amount by a way of chq 30000 is wil be tds attracted or not pls kindly   advise me