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section 194j


Section 194J | TDS on fees for professional or technical services

Update: The rates of TDS on non-salaried specified payments made to residents has been reduced by 25% for the period from 14th  May 2020  to 31st March 2021 by FM in the Economic Relief Package.  What is TDS Section 194J? Section 194J of the Income Tax Act 1961 contains provisions with respect to TDS deduction on fees for professional or technical services. This article gives a complete overview of the TDS Section 194J and explains the applicability, rate of TDS u/..

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