TaxTMI 
TaxTMI 
When we not deduct for 94J............................................
Not Deduction 94J
09 Feb 2015 
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TDS under section 194J not required where aggregate payments for professional, technical, royalty or non compete services fall below statutory threshold.
TDS under section 194J need not be deducted where the aggregate of amounts credited, paid, or likely to be credited or paid in a financial year for fees for professional services, fees for technical services, royalty payments and non compete fees does not exceed Rs.30,000; taxpayers should consult tax authorities or a tax professional for detailed guidance. (AI Summary)
TDS under section 194J need not be deducted where the aggregate of amounts credited, paid, or likely to be credited or paid in a financial year for fees for professional services, fees for technical services, royalty payments and non compete fees does not exceed Rs.30,000; taxpayers should consult tax authorities or a tax professional for detailed guidance. (AI Summary)