Professional services include specified professions and Board-notified professions for withholding tax and related compliance purposes. Professional services for TDS/TCS purposes under the Income-tax Act, 2025 include services rendered in legal, medical, engineering, architectural, ... Summary
Professional services include specified professions and Board-notified professions for withholding tax and related compliance purposes.
Professional services for TDS/TCS purposes under the Income-tax Act, 2025 include services rendered in legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, and advertising professions, as well as other Board-notified professions. The Income-tax Act, 1961 adopts a similar definition, with statutory cross-references governing notification of additional professions.
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