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of <h1>Finance Bill 2017 Amends Section 194J: Tax Deduction Rate Reduced to 2% for Call Center Services</h1> Clause 65 of the Finance Bill, 2017, amends section 194J of the Income-tax Act, which mandates tax deduction at source on fees for professional or technical services. The amendment introduces a proviso reducing the tax deduction rate from ten percent to two percent for payees engaged solely in call center operations. This change applies to entities other than individuals or Hindu undivided families responsible for paying such fees. The amendment is effective from June 1, 2017.
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