Timing to Deduct Tax under section 194J | TDS Rate on Professional Fees | +91-9667714335

Full Course Android App - https://play.google.com/store/apps/de... For consultancy on International tax issues, call our experts by subscribing to one of our Plans
For more info visit - https://sortingtax.com/talk-to-tax-pr...

Contact us :-
Email - [email protected]
Phone Number - +91-9667714335

Follow us on
Linked in -   / arinjay-jain-95829a28  

#Internationaltax #taxexpert #taxconsultant #taxadvice #permanentestablishment #feefortechnicalservices #DTAA #Treaty #MLI #BEPS

Timing to Deduct Tax under section 194J | TDS Rate on Professional Fees | CA Arinjay Jain

Recipient and TIMING TO DEDUCT TAX UNDER section 194J ?
Individual or a HUF or Others - TDS shall be deducted by payor @ 10%* of amount - Paid, Credited

RATE OF TDS U/S 194J – assuming above exemption limit ?
10% (If recipient is not engaged only in business of operation of call Centre)
2% (If recipient is not engaged only in business of operation of call Centre )
20% (if PAN is not provided by recipient)
As per lower WHT certificate obtained u/s 197 (if any)

EXAMPLE – ADVANCE PAYMENT AND TDS