TDS Section 194J — Professional or technical fees
FY 2025-26 · Rate 10% (2% for technical services and call centres)
What does this section cover?
TDS on fees for professional services, technical services, royalty, non-compete fees, director's remuneration.
Why this section: Professional fees (CA, lawyer, doctor, architect, freelancer) and technical services above ₹50k per FY attract 10% TDS (2% for technical/call centre).
Key facts
- Threshold
- ₹50,000 per FY per category (raised from ₹30,000 by Finance Act 2025)
- Applicable for
- FY 2025-26
- Who deducts
- Companies, firms, individuals/HUFs (if turnover > ₹1 cr / ₹50 L in prev FY)
- Paid to
- Professional / consultant / technical service provider
- Statutory source
- Section 194J, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194J is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
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Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.