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of <h1>Clarification on TDS: Exclude Service Tax from Rent (Section 194-I) but Include for Professional Fees (Section 194-J).</h1> The circular addresses the treatment of Tax Deduction at Source (TDS) on service tax in different payment scenarios. It clarifies that for payments under Section 194-I, TDS should be deducted on rent income, excluding the service tax component, as it is not considered the landlord's income. However, for payments under Section 194-J, which cover professional and technical fees, TDS must be deducted on the entire sum, including service tax, as the board decided not to extend the exclusion to these payments.
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