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<h1>Clarifying 'Professional Services' Under Sections 194H & 194J of Income Tax Act: Legal, Medical, Engineering & More</h1> 'Professional services' under sections 194H and 194J of the Income Tax Act 1961 encompass services provided in the legal, medical, engineering, or architectural professions, as well as accountancy, technical consultancy, interior decoration, or any other profession specified by the Board under section 44AA.