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Saswata Chatterjee (Student)     07 August 2020

TDS return

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

 4 Replies

Sagar Patel

Sagar Patel (Tax and Business Consultant)     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%)
1 Like
shahyar husain

shahyar husain   31 December 2020

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

M Venkat (CA finalist)     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.

Ayushi Arora

Ayushi Arora   15 February 2021

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.

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