Article Assistant and Post Gradute
644 Points
Joined April 2014
There is no need to deduct TDS u/s 1 94J 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) Rs. 30,000 in the case of fees for professional services referred to above.
(ii) Rs. 30,000 in the case of fees for technical services referred to above.
(iii) Rs. 30,000 in the case of royalty referred to above.
(iv) Rs. 30,000 in the case of non-complete fee referred to above.