Personal-purpose professional or technical service 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 otherwise covered by Section 393(1), Table Sl. No. 6(iii), where an ... Summary
Personal-purpose professional or technical service 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 otherwise covered by Section 393(1), Table Sl. No. 6(iii), where an Individual or Hindu Undivided Family credits or pays the sum exclusively for the personal purposes of that individual or any HUF member. Eligibility depends on both the nature of the payment and its exclusive personal-purpose use.
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