Section 194J

Section 194J : TDS on Fees for Professional or Technical Services

Applicability of Section 194J and Rate of TDS Every person other than an individual or a HUF, who is responsible for paying to a resident any sum by way of – (i) fees for professional services; or (ii) fees for technical services; or (iii) any remuneration or fees or commission, by whatever name called, other […]

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