Sec 194j

The expression "professional and tehnical services " has been defined to mean services rendered by a person in course of carrying on legal,medical,engineering or archiectural profession of accountancy or technical consultancy or interior decoration or advertisig (i.e. models, artists, photographers, providing services to an advertisign agencies) or such ohter profession notified by Borad.

So Graphical Desiging Servies wont fall under 194 j :)

 194J relevant portion is read as under :- ( please note the highlighted portions)

Fees for professional or technical services.--(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of--

    (a) fees for professional services, or

    (b) fees for technical services, +or
   
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    (a) "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 professional as is notified by the Board for the purposes of section 44AA or of this section ;

    (b) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9 ;

  and explaination 2 to sec 9(1) (vii) reads as under :-

For the purposes of this clause, "fees for technical services" means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recepient or consideration which would be income of the recipient chargeable under the head "Salaries".

In view of the above i am of the opinion that Graphic Desiner Service falls under the ambit of sec. 194J

sureshjain.nj @ gmail.com

Yes, I agree with CA Suresh Jain

Originally posted by : CA SURESH JAIN
	194J relevant portion is read as under :- ( please note the highlighted portions) Fees for professional or technical services.--(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of--     (a) fees for professional services, or     (b) fees for technical services, +or        ------ ---------------------------     (a) "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 professional as is notified by the Board for the purposes of section 44AA or of this section ;     (b) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9 ;   and explaination 2 to sec 9(1) (vii) reads as under :- For the purposes of this clause, "fees for technical services" means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recepient or consideration which would be income of the recipient chargeable under the head "Salaries". In view of the above i am of the opinion that Graphic Desiner Service falls under the ambit of sec. 194J sureshjain.nj @ gmail.com

AGREED.