Tax Deduction at Source on professional and technical fees requires withholding by non-individual payors when payments exceed prescribed thresholds. Section 194J requires non-individual or non-HUF payors to deduct tax at source when crediting or paying fees for professional services, fees for technical services, royalty, certain sums under section 28, and specified director remuneration, subject to prescribed withholding rates, exempting payments below prescribed thresholds or made for personal purposes by certain individuals/HUFs; definitions and account crediting rules clarify scope.