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Section 194JB of Income Tax Act covers tax deductions on making professional or technical expenses. Here are more details about it. Understand the applicability, TDS rates, threshold limits, and compliance rules under Section 194JB of the Income Tax Act for FY 2024–25. Decode Section 194JB of the Income Tax Act with our guide on TDS for professional payments. Learn about tax rates, compliance requirements, and implications for businesses and professionals. Find expert help on OLX. Fees for professional or technical services. 194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of— (a) fees for professional services, or. (b) fees for technical services, or. (ba)
