Tax deduction at source for contract, professional and technical payments applies through payer-specific rates, thresholds and invoice valuation rules.

Section 393(1), Table Sl. No. 6 prescribes tax deduction at source for contract payments, certain high-value payments by Individuals and Hindu Undivided Families, and professional or technical service payments. Contract payments attract rates based on the contractor's status, with deduction applying after prescribed per-contract or aggregate thresholds. Material value is excluded from the deductible base for customised products only when separately stated in the invoice. Professional, technical, royalty and director-related payments attract differential rates, while director's remuneration is subject to deduction without a threshold.

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