https://www.taxtmi.com/manuals?id=1263 No tax is required to be deducted at source on fees for professional or technical services where an individual or Hindu Undivided Family makes the payment exclusively for the personal purposes of that individual or any member of the HUF. The exemption applies only to qualifying professional or technical fees covered by the relevant withholding provision; payments not satisfying these conditions remain subject to ordinary TDS requirements. en-us Mon, 05 Oct 2015 11:30:00 +0530 Sat, 01 Aug 2026 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1263 No tax is required to be deducted at source on fees for professional or technical services where an individual or Hindu Undivided Family makes the payment exclusively for the personal purposes of that individual or any member of the HUF. The exemption applies only to qualifying professional or technical fees covered by the relevant withholding provision; payments not satisfying these conditions remain subject to ordinary TDS requirements. Manuals Income Tax Mon, 05 Oct 2015 11:30:00 +0530 https://www.taxtmi.com/manuals?id=1263