TDS Section 194J
Definition
The provision for deducting tax at source on fees for professional or technical services, royalty and certain other payments in India. A lower rate typically applies to technical-service fees than to professional fees, subject to the prescribed threshold.
Related Terms in India GST
TDS Section 194H
The provision for deducting tax at source on commission or brokerage payments in India, other than insurance commission. A threshold applies below which no deduction is required.
TDS Section 194I
The provision for deducting tax at source on rent paid in India above a prescribed annual threshold. Separate rates apply to rent for plant and machinery and to rent for land, buildings or furniture.
TDS Section 194Q
The provision requiring a buyer with turnover above a prescribed limit to deduct tax at source on purchases of goods from a resident seller beyond an annual value threshold. It interacts with the seller's TCS obligation under 206C(1H), with rules on which applies.
TDS Section 192
The provision under which an employer deducts tax at source from salary based on the employee's estimated annual income and chosen tax regime. Unlike most TDS sections it has no flat rate — tax is deducted at the employee's average slab rate over the year.
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