194j: All about Section 194J

All about Section 194J in India. Know TDS Rates on Professional Fees, Payment Types, Time Limit to Deposit, and Procedure to Apply TDS at a Lower Rate. Fees for professional or technical services. 194J . (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of— What are specific cases where Section 194J is applicable? TDS deduction u/s 194J is also applicable to the payments made to hospitals, HR consultancy, Recruitment agencies, and advertising agencies. Section 194J of the Income Tax Act mandates Tax Deducted at Source (TDS) by certain payers on payments made to residents for professional services, technical services, royalty, director's remuneration, and non-compete fees.