Deduction of TDS on Project Consultancy charges

This discussion clarifies the rules around deducting Tax Deducted at Source (TDS) on project consultancy charges paid to individuals. Generally, TDS is not required for a single payment under £30,000. However, if the total consultancy fees exceed £30,000 within a financial year or per bill, TDS becomes applicable. The rate for deduction, particularly under Section 194J for technical services, is often 10%, though 2% was also mentioned as a possibility for technical fees.