Income tax · professional TDS
Internal audit copy names section 194J for professional and technical fees. Only the percentages already published on that page are repeated here.
The internal audit services page says section 194J covers professional and technical fees paid to firms and individuals. The same page says the section 194J rate differs for technical services, professional services, and royalties.
Examples on that page include retainer fees to lawyers and CAs as classic section 194J payments, hospitals deducting TDS on doctors and diagnostic providers under 194J, director sitting fees under 194J in many cases, and advertisement payments to agencies often using section 194J. Technical testing and R&D services may attract 194J at two percent. Royalty on brand use is often 194J at ten percent for residents. This page does not add other rates.
Some contracts may be 194C or 194J depending on facts, including annual maintenance contracts and call centre or BPO contracts on the internal audit list. Rent stays on the section 194I page. Individuals and HUF as payers are named under section 194M on internal audit copy. The rent and contractors hub lists other sections. Equalisation levy is separate from TDS on online advertising payments on internal audit copy.
Deductor quarterly filing stays on the TDS return filing page. Non-salary payments are on the Form 26Q page. Payees check Form 26AS and Form 16A where a certificate applies.
The internal audit services page says section 194J covers professional and technical fees paid to firms and individuals. It says the rate differs for technical services, professional services, and royalties. This page does not list every rate.
Yes, on the internal audit services page only: technical testing and R&D services may attract 194J at two percent, and royalty on brand use is often 194J at ten percent for residents. Other payments are named without a percentage.
No. Internal audit copy says annual maintenance contracts, call centre contracts, and some freight or contractor payments may be 194C or 194J depending on facts. Section 194C is named on the TDS on rent and contracts page with other sections.
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