194J applicability

Professional Fees charged for a year is ₹25000 & then for next year as well 25000. Thus below limit of 194J.


But payment rec'd together for both years. Is 194J applicable?
Replies (5)
Quick Summary
This discussion explores whether Section 194J of the Income Tax Act applies to professional fees when payments for two separate years, each below the ₹30,000 threshold, are received together. While some users initially suggested TDS would apply, the consensus is that 194J is not applicable in this scenario as the individual annual fees remain below the statutory limit.

Yes TDS will apply. 

Thanx alot
TDS won't apply
194J is not applicable as fees is less than 30000 rupees
Thanku guys

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