https://www.taxtmi.com/forum/issue?id=1741 Honorarium is characterized by voluntary payment without contractual obligation, while professional fees are paid for services rendered by mutual agreement. Tax authorities may nevertheless treat honorarium as professional or technical fees and require Tax Deduction at Source; failure to deduct can lead to disallowance under section 40(a)(ia) and demands. Regular authors or authors carrying on a profession and recurring contributors may be taxable under the explanation to section 194J. To avoid disputes and grant tax credit to recipients, it is prudent to deduct TDS where honoraria are regular or exceed prescribed thresholds. en-us Sat, 30 Jan 2010 09:02:10 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1741 Honorarium is characterized by voluntary payment without contractual obligation, while professional fees are paid for services rendered by mutual agreement. Tax authorities may nevertheless treat honorarium as professional or technical fees and require Tax Deduction at Source; failure to deduct can lead to disallowance under section 40(a)(ia) and demands. Regular authors or authors carrying on a profession and recurring contributors may be taxable under the explanation to section 194J. To avoid disputes and grant tax credit to recipients, it is prudent to deduct TDS where honoraria are regular or exceed prescribed thresholds. Discussion-Forum Income Tax Sat, 30 Jan 2010 09:02:10 +0530 https://www.taxtmi.com/forum/issue?id=1741