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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 194J: Tax Deduction Required for High Turnover Individuals on Professional Fees from June 1, 2002.</h1> Section 194J of the Income-tax Act was amended by the Finance Act, 2002, effective June 1, 2002. The amendment introduces a proviso requiring individuals or Hindu undivided families with total sales, gross receipts, or turnover exceeding the limits specified in section 44AB during the previous financial year to deduct income tax on fees for professional or technical services. This obligation applies to the financial year immediately following the year in which the specified monetary limits were exceeded.
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