The advocate (to whom the consulting payment is to be made) mentioned that TDS is not applicable when making consulting fee payment from Advocate (Individual) to another Advocate (individual). It is only applicable if one of the parties is a Law Firm.
Trying to get clarity on this claim of exemption and the relevant provision under the Act.
It will surely be applicable under 194j. but do check if the advocate's gross receipts exceed 50 lacs in preceding fy.
The advocate (to whom the consulting payment is to be made) mentioned that TDS is not applicable when making consulting fee payment from Advocate (Individual) to another Advocate (individual). It is only applicable if one of the parties is a Law Firm.
Trying to get clarity on this claim of exemption and the relevant provision under the Act, if true and applicable.