TDS on professional and technical fees: withholding required at prescribed rates, with lower rates for technical services and specific exemptions. 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.