Fees for technical services includes managerial, technical and consultancy consideration, excluding project receipts and salary income.

Fees for technical services includes consideration, whether lump sum or otherwise, for managerial, technical or consultancy services, including provision of technical or other personnel. It excludes consideration for construction, assembly, mining or similar projects undertaken by the recipient and income chargeable under the head "Salaries". The Income-tax Act, 2025 applies this meaning for TCS purposes, while the Income-tax Act, 1961 applies the corresponding meaning for section 194J purposes.

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