TDS 194J for Professional/Technical services

Yes, I agree with you, how can we differentiate professional and technical services, I read govt article and one technical service I understand that is labour contractor.

As per my view now only it's correct way. Govt change with good thing that all...

It's only my view...

As per Section 194J, each item or independent payment has a threshold maximum limit of INR 30,000. TDS under this section also applies for the fees or remuneration paid to the company's director even if the payment is not part of the main salary. In such cases, the INR 30,000 limit does not apply here.