As per Section 194J of the Income Tax Act, TDS is to be deducted @ 10% on any amount paid to any resident as:- Fees for professional services, or Fees for technical services, or Royalty, or Any sum referred in Section 28 (Discussed below) Exceptions to TDS Deduction under Section 194J No TDS should be deducted under section 194J if ...
Read the full article →
TDS on Commission/Brokerage is required to be deducted under Section 194H by the person making the payment by way of commission or brokerage. TDS on Commission/Broker is required to be deducted @ 10% at the time of:- Making such payment or Credit of such income to the account of the payee in the books of the person deducting such TDS ...
Read the full article →