Oct 23, 2023
Section 194J - TDS on Fees for professional or technical services, Royalty | TDS Section 194J
Section 194J - TDS on Fees for professional or technical services, Royalty | TDS Section 194J
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Section 194J - TDS on Fees for professional or technical services, Royalty | TDS Section 194J
Section 194J - TDS on Fees for professional or technical services, Royalty | TDS Section 194J
Reducing the rate of TDS under section 194J in case of fees for Technical services
Reducing the rate of TDS under section 194J in case of fees for Technical services
In the Union Budget 2020, a TDS rate reduction has been proposed regarding the reduction in the rate of TDS under section 194J in respect of Fees for Technical services. Section 194J provided that any person, not being an individual or HUF, who is responsible for paying to a resident any sum by way of fees for professional services, or fees for technical services, or any remuneration or fees or…
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internet charges could not be regarded as fees for technical services as it would not include service provided by machines or robots NO TDS of section 194J
Disallowance u/s 40(a)(ia) shall not be made merely because TDS has been deducted u/s 194C instead of Section 194J
Disallowance u/s 40(a)(ia) shall not be made merely because TDS has been deducted u/s 194C instead of Section 194J
ADIT, International Taxation vs. Express Drilling Systems LLC (ITAT Delhi), ITA no.751/Del/2013, Date- 09th January, 2015
The provisions of section 40(a)(ia) of the Act has two limbs one is where, inter alia, assessee has to deduct tax and the second where after deducting tax, inter alia, the assessee has to pay into Government Account. There is nothing in the said section to treat, inter alia,…
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Consideration of service tax while deducting TDS
Consideration of service tax while deducting TDS
Whether Service Tax should be considered while deducting Income tax at source (TDS) or not ?
Often we have no clarity on the question that while making the payment of rent or professional or technical fees, the deduction of income tax at source (TDS) should be made on which amount? Including service tax or excluding service tax? (more…)
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Section 194J - FAQs on TDS on Fees For Professional Or Technical Services
Section 194J – FAQs on TDS on Fees For Professional Or Technical Services
Q.1. Who is liable to deduct TDS u/s 194J?
A.1. Any person, other than in individual or a HUF, who is responsible for paying to a resident any sum by way of:-
Fees for professional services,
Fees for technical services,
Any remuneration or fee or commission by whatever name called paid to a director, which is not in the nature of salary (w.e.f. 1.7.2012)
Royalty,
Any sum referred to in clause…
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Deduction of Tax at source on Service Tax on professional and technical fees
The payments made under section 194-I differ significantly from payment made under section 194J in the way that in the case of 194-I TDS has to be deducted on any income paid as rent. However, in the case of section 194J TDS has to be deducted on any sum…
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TDS on Service Tax on Professional Fees if same is paid separately as per contract terms
Issue: Whether TDS is required on the amount of service tax that was to be paid separately and was not included in the fees for professional services or fees for technical services? (more…)
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