Tds on technical fees

Hi, I'm looking for your valuable opinion. Whether TDS can be deducted on technical fees paid by the firm to the partners? If yes, then whether TDS can be deducted tax a rate higher than the rates prescribed under section 194J? If incase, TDS can be deducted on the same, will that be treated as a payment under section 40A(2)(b) ? Please give your valuable opinions. Thanks in advance.