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          Professional services definition covers legal, medical, engineering, accountancy, technical consultancy, interior decoration and notified professions for withholding. Professional services for withholding purposes include services rendered in the course of carrying on a legal, medical, engineering or architectural profession, the profession of accountancy, technical consultancy, interior decoration, and any other profession notified by the Board for tax registration and compliance.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Professional services definition covers legal, medical, engineering, accountancy, technical consultancy, interior decoration and notified professions for withholding.

                                  Professional services for withholding purposes include services rendered in the course of carrying on a legal, medical, engineering or architectural profession, the profession of accountancy, technical consultancy, interior decoration, and any other profession notified by the Board for tax registration and compliance.


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