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section 194J

Latest Articles


From Side Hustle to Tax Puzzle: A Freelancer’s Guide to Taxes

CA, CS, CMA : Discover the complexities of tax compliance for freelancers and gig workers, from understanding income sources to navigating legal...

June 8, 2024 1281 Views 3 comments Print

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

Income Tax : Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear ins...

December 12, 2023 7257 Views 4 comments Print

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...

July 25, 2023 53220 Views 4 comments Print

Important provisions of Tax Deducted at Source

Income Tax : Gain a comprehensive understanding of Tax Deducted At Source (TDS) provisions under the Income Tax Act, 1961. Explore key sections...

July 11, 2023 7068 Views 0 comment Print

TDS Rate Chart for FY 2023-2024 (AY 2024-2025)

Income Tax : TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold L...

February 11, 2023 809016 Views 3 comments Print


Latest News


Suggestion /representation on 7 Important Direct Tax Issues

Income Tax : Following is the summary of Suggestion /representation on behalf of the taxpayers/professionals in connection with the Direct tax ...

September 7, 2020 11538 Views 1 comment Print

Representation to reduce TDS rate on Professional Fees to 2%

Income Tax : A representation is been made to CBDT Chairman by leading accounting and CA Organisations of India  and it is been requested that...

May 1, 2020 7593 Views 1 comment Print

Enhancement Limits for TDS U/s. 194J on professionals to Rs. 1 Lakh: ICAI

Income Tax : It is suggested that the TDS limit for payment of professional or technical fees under section 194J may be increased from Rs. 3000...

January 18, 2018 8532 Views 0 comment Print

No reopening of Cases Prior to 01.04.2012 & Circular to avoid multilevel TDS on software u/s 194J -FM

Income Tax : On the issue of retrospective amendment, Union Finance Minister, Shri Pranab Mukherjee has said that he had given a commitment in ...

May 31, 2012 1653 Views 0 comment Print


Latest Judiciary


AP HC Quashes TDS Prosecution for Belated Deposit as reasonable cause exist

Income Tax : Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Sect...

July 2, 2024 387 Views 0 comment Print

No section 271C penalty for non-deduction of TDS due to Bonafide Belief

Income Tax : In Ambience Pvt Ltd vs ITO (ITAT Delhi), the issue of TDS penalty under sec 271C is discussed. Analysis reveals why penalty wasn't...

June 4, 2024 375 Views 0 comment Print

No TDS Required on Overseas Payment for Tariff Information: Delhi ITAT

Income Tax : In a case before ITAT Delhi, it was ruled that payment made overseas for tariff information does not constitute 'FTS', hence no TD...

June 4, 2024 189 Views 0 comment Print

TDS not deductible on interest retained by NBFCs on assets purchased by SBI

Income Tax : Whether interest retained by NBFCs on assets purchased by SBI falls under categories of interest, fees for professional/technical ...

May 14, 2024 600 Views 0 comment Print

Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata

Income Tax : In DCIT Vs Eko Diagnostic Pvt. Ltd., ITAT Kolkata rules that Section 2(22) of Income Tax Act doesn't apply to non-beneficiary shar...

March 24, 2024 369 Views 0 comment Print


Latest Notifications


TDS on payments for production of content or programme for telecasting

Income Tax : Law Relating to Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for product...

February 29, 2016 75307 Views 0 comment Print

Deduction of Tax at source on Service Tax on professional and technical fees

Income Tax : Circular No. F. No.275/73/2007-IT(B) Service Tax component to be considered for deducting tax on any sum paid as professional and...

June 30, 2008 3765 Views 0 comment Print


Latest Posts in section 194J

AP HC Quashes TDS Prosecution for Belated Deposit as reasonable cause exist

July 2, 2024 387 Views 0 comment Print

Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Section 278AA of the Income Tax Act.

From Side Hustle to Tax Puzzle: A Freelancer’s Guide to Taxes

June 8, 2024 1281 Views 3 comments Print

Discover the complexities of tax compliance for freelancers and gig workers, from understanding income sources to navigating legal consequences. Learn how to mitigate tax non-compliance and optimize financial management.

No section 271C penalty for non-deduction of TDS due to Bonafide Belief

June 4, 2024 375 Views 0 comment Print

In Ambience Pvt Ltd vs ITO (ITAT Delhi), the issue of TDS penalty under sec 271C is discussed. Analysis reveals why penalty wasn’t justified due to a bonafide belief.

No TDS Required on Overseas Payment for Tariff Information: Delhi ITAT

June 4, 2024 189 Views 0 comment Print

In a case before ITAT Delhi, it was ruled that payment made overseas for tariff information does not constitute ‘FTS’, hence no TDS deduction under section 195 is warranted.

TDS not deductible on interest retained by NBFCs on assets purchased by SBI

May 14, 2024 600 Views 0 comment Print

Whether interest retained by NBFCs on assets purchased by SBI falls under categories of interest, fees for professional/technical services, or commission/brokerage?

Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata

March 24, 2024 369 Views 0 comment Print

In DCIT Vs Eko Diagnostic Pvt. Ltd., ITAT Kolkata rules that Section 2(22) of Income Tax Act doesn’t apply to non-beneficiary shareholders in loan-receiving companies.

If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)

March 18, 2024 648 Views 0 comment Print

Explore the detailed analysis of the Satya Kiran Healthcare Pvt. Ltd. vs. ITO case regarding TDS deduction disputes, its implications, and the ITAT Delhi’s verdict.

Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC

March 18, 2024 486 Views 0 comment Print

Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t amount to technical service.

Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC

February 24, 2024 372 Views 0 comment Print

Delhi ITAT rules in favor of Volvo Information Technology AB, declaring receipts from Indian entities not taxable as royalty, aligning with SC precedents.

Service tax not paid before return due date disallowable under section 43B

February 20, 2024 2316 Views 0 comment Print

Explore the ITAT Bangalore decision in the Hubli Electricity Supply vs. DCIT Circle-1(1) case for the assessment year 2010-11. Analysis of TDS, service tax, and more.

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