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<h1>Section 194J Amended: No Tax Deduction on Professional Fees for Personal Use by Individuals or Hindu Families</h1> Section 194J of the Income-tax Act is amended effective June 1, 2003. A new proviso is added, stating that individuals or Hindu undivided families are not required to deduct income tax on fees for professional services if the payment is exclusively for personal purposes. Additionally, sub-sections (2) and (3) of this section are omitted.