Withholding tax on professional and technical fees requires deductors to withhold at source unless statutory exemptions or certificates apply. Sections 194J and 194K impose withholding obligations at the time of credit or payment: section 194J requires persons (other than individuals and HUFs) paying residents for fees for professional or technical services to deduct tax subject to specified exemptions and thresholds and permits Assessing Officer certificates for lower or nil deduction; section 194K requires deductors of income on units of specified mutual funds or the Unit Trust of India to deduct tax at source with certain per payee, scheme and institutional exclusions and treats credits to suspense accounts as deemed credit to the payee.