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TDS u/s 194J needs to be deducted by a deductor other than an individual or a HUF (not liable to tax audit) @ 10% on any amount paid or payable to any person which is in excess of Rs. 30,000 as: Any sum referred to in clause (VA) of section 28. The standard TDS rate is 10%, but a lower rate of 2% applies to fees for technical services (excluding professional services) and royalty for cinematographic films, as well as payments to call centres. " The rate of TDS shall be increased by applicable surcharge and Health & Education cess. TDS on Professional Fees under Section 194J mandates a 10% deduction on professional services and 2% on technical services for payments above ₹30,000. This article covers eligibility, rates, exemptions, filing deadlines, and penalties to ensure compliance and avoid legal issues.
