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of <h1>Section 194J: Payer must deduct TDS on professional, technical fees, directors' pay, royalties; rates 2% or 10% and threshold 50,000</h1> A payer (other than a company/firm-subject to specified conditions making individuals/HUFs liable) must deduct tax at source when paying fees for professional services, fees for technical services, certain directors' remuneration, royalties or specified business sums. Deduction is generally at two per cent for fees for technical services and royalties in respect of cinematograph-film considerations, and ten per cent in other cases. No deduction is required for payments before 1 July 1995 or where the aggregate payable in the financial year to a payee does not exceed fifty thousand rupees for each category. 'Professional' and 'technical services' are defined in the section.
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