TaxTMI 
TaxTMI 
Dear Team,
What is the applicable TDS rate and threshold limit for professional services, such as an invoice for services provided by a Chartered Accountant (CA)?
TDS rate and Threshold limit for Professional services-Under Income Tax 2025
12 Sep 2026 
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Professional service payments to resident chartered accountants attract TDS at the prescribed rate once the annual payee threshold is crossed.
Tax deduction at source on professional-service payments to a resident Chartered Accountant is governed by section 194J(1)(b) at 10%. The threshold is Rs. 50,000 per payee in a financial year. Once aggregate payments exceed that threshold, deduction applies to the entire amount. Tax must be deducted at the earlier of credit of the sum or payment. (AI Summary)
Tax deduction at source on professional-service payments to a resident Chartered Accountant is governed by section 194J(1)(b) at 10%. The threshold is Rs. 50,000 per payee in a financial year. Once aggregate payments exceed that threshold, deduction applies to the entire amount. Tax must be deducted at the earlier of credit of the sum or payment. (AI Summary)