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Shaik ( M.com,IC(W)AI - Inter)     15 December 2010

Tds on Hr consultancy

Dear All 

we are requited employees from one of HR consultancy payment has to be done here my question is how much TDS  has to be deducted on invoice is it professional charges or Contractors ?

 7 Replies


Devendra (Chartered Accountant)     15 December 2010

Yes TDS is to be deducted u/s 194J @ 10%. HR Consultancy comes under Professional Consultancy service and is not considered under contract.



Devendra Kulkarni

3 Like
CA Deepesh Ruhela

CA Deepesh Ruhela (Keen to Learn)     15 December 2010

Professional services are infrequent, technical, or unique functions performed by independent contractors or by consultants whose occupation is the rendering of such services. Examples of professional services contracts include those of: accountants, actuaries, appraisers, architects, attorneys, brokerage firms, business consultants, business development managers, copywriters, dentists, distributors, engineers, funeral directors, law firms, physicians, public relations professionals, recruiters, researchers, real estate brokers, translators, software engineers, value-added resellers and web designers.

Hence, TDS deduct u/s 194J @ 10%. if amt. exceed Rs.20000/-p.a. before or upto 30-06-2010 and from 1-07-2010 amt. Rs.30000/-p.a.

3 Like

Devendra (Chartered Accountant)     15 December 2010

Well explained Deepesh..!!

1 Like

Shaik ( M.com,IC(W)AI - Inter)     15 December 2010

Dear Devendra and Deepesh

thank you very much , for being given Great suggestion !!


Devendra (Chartered Accountant)     15 December 2010

You can thank us using the "Thank User" Icon.

Santhosh Poojary

Santhosh Poojary (SIEMPRE AHÍ PARA TI)     18 December 2010

Well explained by Devendra and Deepesh.

1 Like

SN (Consultant)     16 June 2021

What is the exact business code for copywriters for 44ADA per the latest list please?

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