ThynkTax /Tax Reference /IT Act 2025 /§393 · was § 194J

TDS on Professional/Technical Fees - Section 393

Section 393, Income Tax Act 2025·Effective 1 April 2026·Live · API confirms § 393

TDS on fees for professional services (2%) and technical services (10%). Includes fees paid to doctors, lawyers, CAs, consultants, technical specialists. Threshold: ₹30,000. All under Section 393.

Key provisions

  • TDS on fees for professional services (2%) and technical services (10%). Includes fees paid to doctors, lawyers, CAs, consultants, technical specialists. Threshold: ₹30,000. All under Section 393.

Use via API

GET/v1/tax-law/sections/by-2025-ref/393
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/393
RESPONSE · 200 OK
{
  "act_2025_ref": "393",
  "old_reference": "Section 194J, Income Tax Act 1961",
  "title": "TDS on Professional/Technical Fees - Section 393",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}