Tds under section 194

TDS & TCS TDS Sections
4

Hey @HarishMehta

TDS u/s 194J needs to be deducted by deductor other than an individual or a HUF, @ 10% on any amount paid or payable to any which is in excess of INR 30,000 as:

  1. Fees for professional services
  2. Fees for technical services
  3. Any remuneration or fees or commission by whatever name called paid to a director ( other than salary)
  4. Royalty
  5. Any sum referred to in clause (VA) of section 28.

Hope this helps!