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3271 Points
Joined August 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.