Personal-purpose payments for professional or technical services by individuals or HUFs do not require tax deduction at source. No tax is required to be deducted at source from professional or technical fees otherwise covered by Section 393(1), Table Sl. No. 6(iii), where an ... Summary
Personal-purpose payments for professional or technical services by individuals or HUFs do not require tax deduction at source.
No tax is required to be deducted at source from professional or technical fees otherwise covered by Section 393(1), Table Sl. No. 6(iii), where an individual or Hindu Undivided Family credits or pays the amount exclusively for the personal purposes of that individual or any HUF member. The exemption applies only if the payment is within the specified category of professional or technical fees and is made solely for personal purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.