TDS on technical services reduced to a lower rate while standard rate remains; turnover thresholds for TDS applicability increased. Amendment to section 194J alters TDS rates and applicability: non-individual/non-HUF payers must deduct two per cent TDS for fees for technical services and ten per cent for other sums under the section at payment or credit. The proviso is revised to make individuals and HUFs liable to deduct TDS where prior-year turnover exceeds one crore rupees for business or fifty lakh rupees for profession. The amendments take effect from 1st April, 2020.