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of <h1>Navigating TDS Rules for Professional Services: Key Rates, Thresholds, and Exemptions Under Section 194J</h1> A legal manual detailing Tax Deduction at Source (TDS) under Section 194J for professional and technical services. Covers applicability, rates, and threshold limits for various payment types. Specifies TDS rates ranging from 2% to 10% depending on service nature, with threshold limits of Rs. 30,000 up to 31.03.2025 and Rs. 50,000 from 01.04.2025. Provides comprehensive definitions of professional services, technical services, and exemptions for specific transactions and entities.
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