Personal-purpose professional or technical fees paid by individuals or HUFs qualify for no tax deduction at source. No deduction of tax at source applies to fees for professional or technical services covered by section 393(1), Table serial number 6(iii), when an ... Summary
Personal-purpose professional or technical fees paid by individuals or HUFs qualify for no tax deduction at source.
No deduction of tax at source applies to fees for professional or technical services covered by section 393(1), Table serial number 6(iii), when an Individual or Hindu Undivided Family makes the payment exclusively for personal purposes of the individual or an HUF member. The exemption is limited to qualifying professional or technical fees and requires the payment to be exclusively personal in nature. Other such payments remain within the applicable tax-deduction framework.
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