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% (professional) / 2% (technical)
Rate (Company / Firm)
10% (professional) / 2% (technical)
Threshold limit
₹30,000 per annum
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 ₹30,000.
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