Section 194J has been replaced with new Section 393 as per Income Tax Act 2025 for Professional or Technical Fees:

  • TDS u/s 393(1)[Sl.6(iii).D(b)] on professional services = 10% 
  • TDS u/s 393(1)[Sl.6(iii).D(a)] on technical services/call centres = 2%.
  • TDS u/s 393(1)[Sl.6(iii).D(b)] on director remuneration = 10%