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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>TDS on professional and technical fees: withholding required at prescribed rates, with lower rates for technical services and specific exemptions.</h1> Section 194J mandates TDS by non individual/HUF payers on payments to residents for professional services, technical services, specified royalties, non compete fees and directors' remuneration, deductible at credit or payment, generally at ten percent with a reduced two percent rate for technical services, certain film royalties and call centre payments; statutory definitions, threshold exemptions, and notifications (including software transfer and IFSC unit exemptions) qualify the scope and operation of the deduction.

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