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section 194j

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

TDS Section 194J of the Income Tax Act 1961 contains provisions with respect to the deduction of TDS on fees for professional or technical services. WEF from 1st April 2020 the rate at which TDS will be deducted under section 194J will be 2% in case of fees for technical services (not being professional services) and 10% of such sum in any other case...

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