sec194j

194J. 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,

c)  Royalty,

d)  Remuneration/fee/commission to a director or

e)  For not carrying out any activity in relation to any business

f)  For not sharing any know-how, patent, copyright etc.

at 10% on such income

Provided that no deduction shall be made under this section—

Where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed—

 Thirty Thousand rupees, in the case of fees for professional services referred to in each of the clauses.