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194j limit of 30000

Ankush (Student) (1309 Points)

22 October 2019

Is the same inclusive of gst on bill?

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5 Replies

Kapadia Pravin (17249 Points)
Replied 22 October 2019

Yes threshold limit of 30000/- under 194J is inclusive of GST.

However TDS is deducted on bill amount before GST.

sabyasachi mukherjee (26183 Points)
Replied 24 October 2019

SEC 194J
ankush this explains everything.
RATE OF DEDUCTION OF TAX: 10% W.E.F. june 2017
if the recipient is engaged in operation of call centre then 2%.
The recipient can make an application in Form 13. for lower tax deduction.

Kapadia Pravin (17249 Points)
Replied 24 October 2019

Originally posted by : sabyasachi mukherjee
	SEC 194Jankush this explains everything.RATE OF DEDUCTION OF TAX: 10% W.E.F. june 2017if the recipient is engaged in operation of call centre then 2%.The recipient can make an application in Form 13. for lower tax deduction.

Where is reply for query ?? 😇😇

Waste of time and energy

Hardik (Professional) (918 Points)
Replied 24 October 2019

People are earning 20 points by criticizing other's replies and 30 points liking their own replies...and calls himself a professional...

Should Improve their own behaviour before criticizing others...

Shameful!!

3 Like

Krishna Chaudhary (Accountant) (4531 Points)
Replied 16 January 2021

Section 194J contains provisions related to deduction of TDS on professional Fee and Technical fees which requires deduction of TDS @ 10%. However, the Finance Act, 2020 reduced the rate of TDS from 10% to 2% for few payments under section 194J.

2 Like