Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

TDS return

6355 views

Save Share

Join Us Follow Us Add as Source

Saswata Chatterjee

Student

47 Points Posted on 07 August 2020

what is 194JA and 194JB in case of tds return?

Replies (6)

Quick Summary

This discussion clarifies the distinctions between TDS (Tax Deducted at Source) return sections 194J(a) and 194J(b). Section 194J(a) applies to fees for technical services (excluding professional services) and royalty for cinematographic films, with a 2% TDS rate. Section 194J(b) covers professional services and other royalties, with a 10% TDS rate. It also explains that TDS refunds can generally be claimed by filing the Income Tax return within the stipulated time limit for the relevant Assessment Year.

Sagar Patel

Tax and Business Consultant

11616 Points Posted on 09 August 2020

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%)

shahyar husain

1240 Points Posted on 31 December 2020

Kindly help me with this. How do I claim my old TDS refund?

M Venkat

CA finalist

456 Points Posted on 18 January 2021

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.