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section 194J

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Taxability of director remuneration: Salary or Business income

Income Tax : Understand whether director remuneration is taxed as salary or business income. Learn about tax implications, employer-employee re...

March 3, 2025 9243 Views 0 comment Print

Major Income Tax Amendments applicable from 1st April 2025

Income Tax : Explore major income tax updates for FY 2025-26, including revised tax slabs, TDS/TCS rules, rebates, and benefits for startups. S...

March 3, 2025 35556 Views 0 comment Print

Budget 2025: Section 194J TDS Threshold on Professional Fees Increased

Income Tax : Section 194J increases the tax deduction threshold for professional services, technical services, royalty, and sums under section ...

February 2, 2025 9105 Views 0 comment Print

TDS Thresholds Rationalized in Finance Bill 2025

Income Tax : Finance Bill 2025 proposes new TDS thresholds for various sections, including interest, dividends, and commissions, effective Apri...

February 2, 2025 1911 Views 0 comment Print

TDS Applicability on Reimbursement of Expenses

Income Tax : Explore the implications of TDS on expense reimbursements post-Section 194R implementation and understand the invoicing criteria....

September 30, 2024 15276 Views 0 comment Print


Latest News


Section 194C: Non-Deductibility on Certain Manufacturing & Section 194J Payments

Income Tax : From October 2024, payments under Section 194J (professional fees) will be excluded from TDS under Section 194C (payments to contr...

July 24, 2024 3600 Views 0 comment Print

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 11661 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 7677 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 8697 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 1668 Views 0 comment Print


Latest Judiciary


Subscription fees for e-magazine doesn’t partake character of Fee for Technical Service

Income Tax : The present appeal has been preferred by the revenue. The controversy involved in the present appeals pertains to the treatment of...

May 5, 2025 150 Views 0 comment Print

Kerala HC Directs disposal of Appeals on Section 192 or 194J TDS Deduction for Doctors

Income Tax : Kerala HC directs ITAT to decide Amrita Institute's appeal on TDS applicability (Sec 192 vs 194J) for payments to engaged doctors....

April 28, 2025 354 Views 0 comment Print

PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that PCIT cannot exercise revisionary power u/s. 263 to restore an issue for the purpose of verification only ...

April 10, 2025 183 Views 0 comment Print

Presumptive taxation u/s. 44AD applicable to nursing home since not classified as profession

Income Tax : ITAT Mumbai held that presumptive taxation scheme under section 44AD of the Income Tax Act is duly applicable to nursing home sinc...

April 10, 2025 75 Views 0 comment Print

Payment of interest and penalty due to default in payment of license fee is revenue expenditure

Income Tax : ITAT Delhi held that interest and penalty due to default in payment of license fee is merely compensatory in nature and hence the ...

April 8, 2025 99 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 84763 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 3840 Views 0 comment Print


TDS not deductible on Fee to Offshore CA Firm having no PE in India for return filing services

March 19, 2021 2640 Views 0 comment Print

Sundaram Business Services Limited Vs ITO (ITAT Chennai) As regards professional charges paid to M/s. TWB Pty Ltd., a company of Chartered Accounts, although payment made to said company is not covered under Article 14, but said payment is covered under Article 7 of DTAA between India and USA because the business profits of an […]

Amendment In Section 194J W.E.F. 01.04.2020 – 2% & 10% Conundrum

February 1, 2021 51006 Views 2 comments Print

AMENDMENT IN SECTION 194J W.E.F. 01.04.2020 – INTERPRETATION OF ‘FEES FOR TECHNICAL SERVICES (FTS)’ AND ‘FEES FOR PROFESSIONAL SERVICES (FPS)’ Prior to the amendment by Finance Act, 2020 in section 194J distinguishing a payment whether it is in the nature of professional or technical fees or a royalty did not have any significance since the […]

No TDS on discount/commission on sale of prepaid sim cards & Roaming Charges

January 20, 2021 1530 Views 0 comment Print

Vodafone Idea Ltd. Vs ITO (ITAT Delhi) At the outset, we find merit in the contention of the Ld. Counsel of the Assessee that in the absence of any adverse judgment by the Hon’ble Jurisdictional High Court, i.e., the Hon’ble High Court of Punjab & Haryana, there being divergence of judicial opinion on the subject […]

Section 194J & 194C Monetary Limit unchanged for Individual/ HUF

December 29, 2020 8631 Views 0 comment Print

Monetary Limit under section 194J & 194C are unchanged for Individual or HUF, it is still Rs 1 crore instead of Rs 5 crores With Finance Act, 2020, tax audit total sales, turnover or gross receipts limit in case of Business has been changed to Rs 5 Crores instead of Rs 1 Crore earlier. Provided […]

No disallowance u/s 40(a)(i) for non-deduction of TDS u/s 194J on payments to expatriate employees seconded to taxpayer

November 27, 2020 1503 Views 0 comment Print

Boeing India Pvt. Ltd. Vs ACIT (ITAT Delhi) Conclusion: When expatriate employees seconded to taxpayer had worked as employees of the taxpayer company, their salary had been rightly subjected to section 192 and Explanation to section 9(1)(vii) which apparently made it clear that salary would not fall within the expression ‘fee for technical services’ and […]

TDS not deductible on Trade Offers Provided to Distributors

October 18, 2020 861 Views 0 comment Print

Assessee made the detailed submissions inter alia contending that the provision of section 194H, 194C, 194J were not applicable to the case because the payment was not for any contractor of services or work, there was no relationship of agency.

Roaming charges not ‘fee for technical services’ to attract section 194J TDS

October 18, 2020 1290 Views 0 comment Print

DCIT TDS Vs Reliance Communications Ltd. (ITAT Mumbai) Roaming charges paid by the assessee to the other telecom service provider are not in the nature of ‘fee for technical services’ no TDS under section 194J is liable to be deducted. Once there is no liability for deducting tax at source, question of charging interest under […]

Roaming Charges Not Liable for TDS under section 194J

October 15, 2020 1317 Views 0 comment Print

The issue under consideration is whether the roaming charges paid by the assessee to the other telecom service provider are in the nature of ‘Fee for technical Services’ and hence liable for deduction of tax at source u/s 194J of the Act?

TPA is required to Deduct TDS u/s 194J on Payments to Hospitals

October 13, 2020 17118 Views 0 comment Print

The issue under consideration is whether Third Party Administrator (TPA) is required to deduct tax at source (TDS) on payments made to hospitals under Section 194J of the Income Tax Act?

TPA to Deduct section 194J TDS on Payments to Hospitals

October 12, 2020 6036 Views 0 comment Print

The issue under consideration is whether a TPA, was required to deduct tax at source on payments made to hospitals under Section 194J of the Act?

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