# professionalservices
1 posts in `professionalservices` tag
Who Must Deduct TDS Under Section 194J and Its Implication
The deduction of TDS on payments for technical and professional services, royalties, non-compete agreements, and directors' compensation is governed by Section 194J of the Income Tax Act. This blog discusses the dates, thresholds, appropriate rates, and who must deduct TDS. Penalties, interest, and the disallowance of expenses may follow noncompliance. To guarantee compliance and prevent fines, be informed.