TDS 194J FROM FY 2020-21

Sir, 2% is applicable in case of call centre.. Rest all is 10%(now 7.5%)

The Deductor is required to deduct TDS at the following prescribed rates under section 194J of the Income Tax Act, 1961 –

Particulars Rate of TDS

Cases, wherein, the payee is engaged in the business of the operation of Call Centre only (effective from 1st June 2017) 2%

In case of fees for technical services (not being a professional royalty where such royalty is in the nature of consideration for sale, distribution or exhibition of cinematographic film) (effective from 1st April 2020)2%

Professional royalty where such royalty is in the nature of consideration for sale, distribution or exhibition of cinematographic film10%

In case of fees for any other professional services10%

sir, please see 2nd para above. for scientific and technical service other than royalty it is written as 2%

For call centre rate of 2% will be applicable

It depends on nature of payment which rate is applicable