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CA Shashikumar PN (Consultant - Taxation)     04 July 2012

Tds u/s 194j

If the aggregate payment for professional services is exact Rs.30,000 then whether i have to deduct  TDS or not u/s 194J??

 11 Replies

@*CS Siddharth Bumb. *

@*CS Siddharth Bumb. * (B.Com, CA Final, CS )     04 July 2012

no, TDs is not required to be deducted.. if it exceeds 30000 then only you have to deduct tax

1 Like
Akash Jain

Akash Jain (CA Final Student)     04 July 2012

TDS u/s 194J(professional/technical service) not applicable if bill raised/advance paid less than/equal to 30000.


CA.Varalakshmi.M (Manager-Finance)     04 July 2012

Yes I agree with above


YOGESH (STUDENT)     04 July 2012

TDS U/sSec94J is to be done if it exceeds Rs.30000 not on 30000Rs.

Ganeshbabu K

Ganeshbabu K (Audit and Tax Advisory)     04 July 2012

U/S 194J threshold limit is 30000,

if it is not exceeding 30000 no need to deduct tds



Agree with all above..



Avdhesh Kumar Sharma

Avdhesh Kumar Sharma (Manager Accounts)     05 July 2012

Condition is, if single bill is exceeding Rs.30000/- or Rs.75000/- transactions should be during the financial year then we have to deduct the TDS.


 CA.Saibaburao Nanduri

CA.Saibaburao Nanduri (Chartered Accountant)     05 July 2012

Dear Sashikumar !

I invite your attention the extract of section 194 J which is as follows:

194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—

(a)  fees for professional services, or

(b)  fees for technical services

Provided that no deduction shall be made under this section—

(A)  from any sums as aforesaid credited or paid before the 1st day of July, 1995; or

(B)  where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed-

(i[thirty thousand rupees], in the case of fees for professional services referred to in clause (a), or

(ii[thirty thousand rupees], in the case of fees for technical services referred to in [clause (b), or]

CA Prakhar Gupta

CA Prakhar Gupta (Chartered Accountant)     11 October 2012

Suppose after payment of Rs. 30,000/- other payment of Rs. 10,000/ was done in same financial year, than whether TDS has to be deducted on 10,000/- @ 10% or on whole 40,000/-


TDS has to deducted on full 40,000/-. 

CA Prakhar Gupta

CA Prakhar Gupta (Chartered Accountant)     11 October 2012

ok...but at time of filling TDS return how it will be shown...amount paid 10,000/- and TDS deducted 4,000/-

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