Section 194J - TDS on Professional & Technical Fees
Professional services, technical services, royalty, director remuneration
IT Act 2025→Section 393, Chapter X (TDS, consolidated)full mapper →
Rate (Individual / HUF)
10% / 2%
Rate (Company / Firm)
10% / 2%
Threshold limit
₹30,000 p.a.
Key rules
- Professional services (doctors, lawyers, CAs, architects): 10%
- Technical services (call centres, IT, testing): 2% from FY 2020-21
- Royalty, copyright, know-how: 10%
- Director remuneration (not salary): 10%
Frequently asked questions
What is the difference between professional and technical services under 194J?▾
Professional services include legal, medical, engineering, architectural, accountancy, and advertising. Technical services involve managerial, technical, or consultancy services. Professional attracts 10%; technical 2% since FY 2020-21.
Is TDS under 194J applicable to GST?▾
No. TDS is deducted on the base amount only, not on GST.
Does 194J apply to a sole-proprietor consultant?▾
Yes. A sole proprietor providing professional or technical services is covered; TDS at the applicable rate must be deducted on payments exceeding the threshold.
Related TDS sections
Your CA practice deserves better tools.
Start free, grow at your pace. Migrate from ClearTax or Winman in minutes. No contracts. No per-filing surprises.
500+ CA practices · Setup in under 30 minutes · Data stays in India