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TDS return

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what is 194JA and 194JB in case of tds return?
Replies (6)
194J(a) means Fees for Technical Services (not being professional services), royalty for sale, distribution or exhibition of cinematographic films and call centre ( @ 2%)

194J(b) means Fee for professional service or royalty etc. ( @ 10%)
Kindly help me with this. How do I claim my old TDS refund?

TDS refund can be claimed by filing the Income Tax return for that A.Y within the time limit as provided by the Income Tax department. There is no option to file the old Income tax returns in order to claim the TDS refund. However, if notice has been issued by the Assessing officer, then the return can be filed and accordingly refund can be claimed.

TDS will be deducted under Section 194J at

194J(a) - a rate of 2% in case of fees for technical services (not being professional services) 

194J(b) - the rate reaches up to 10% of such sum in any other case.

Agree with Ayushi
Agree with Mr. Sagar Patel ji


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