Personal-purpose professional or technical fee payments by individuals or HUFs qualify for non-deduction of tax at source. No tax is required to be deducted at source on fees for professional or technical services where an individual or Hindu Undivided Family makes the payment ... Summary
Personal-purpose professional or technical fee payments by individuals or HUFs qualify for non-deduction of tax at source.
No tax is required to be deducted at source on fees for professional or technical services where an individual or Hindu Undivided Family makes the payment exclusively for the personal purposes of that individual or any member of the HUF. The exemption applies only to qualifying professional or technical fees covered by the relevant withholding provision; payments not satisfying these conditions remain subject to ordinary TDS requirements.
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