Section code 194J – Fees for professional or technical services.

Key Highlights

1. Effective from 7th August 2020, Section 194J has been subdivided into two parts:

   • 194J(a) – Technical services and specific payments

   • 194J(b) – Professional services

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Section 194J(a) – Technical Services & Others

• TDS Rate: 2%

• Applicable on:

  • Fees for Technical Services (excluding professional services)

  • Royalty for sale, distribution, or exhibition of cinematographic films

  • Call centre services

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Section 194J(b) – Professional Services

• TDS Rate: 10%

• Applicable on:

  • Fees paid to professionals such as lawyers, chartered accountants, doctors, architects, engineers, etc.

Rate of Deduction of Tax Under Section 194J

Nature of payments	Rate
Any payment of fees for technical service.	2%
Payments made to operators of call centers.	2%
All other payments covered under this section (Like royalty for sale, distribution or exhibition of cinematographic films)	2%
All other payments are covered under this section (Like Professional Services).	10%
The payee does not furnish his/her PAN.	20%

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