https://www.taxtmi.com/forum/issue?id=116366 Section 194J requires deduction of tax at source by specified payors on payments for notified services, including fees for professional and technical services, royalty and director remuneration. Deduction must occur at the earlier of credit or payment. The statute differentiates professional services from fees for technical services (managerial, consultancy or technical service consideration, including supply of personnel) and prescribes differing withholding consequences, a threshold exemption for aggregate payments below the specified limit, and higher withholding consequences where PAN is not furnished. en-us Fri, 05 Jun 2020 11:23:25 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116366 Section 194J requires deduction of tax at source by specified payors on payments for notified services, including fees for professional and technical services, royalty and director remuneration. Deduction must occur at the earlier of credit or payment. The statute differentiates professional services from fees for technical services (managerial, consultancy or technical service consideration, including supply of personnel) and prescribes differing withholding consequences, a threshold exemption for aggregate payments below the specified limit, and higher withholding consequences where PAN is not furnished. Discussion-Forum Income Tax Fri, 05 Jun 2020 11:23:25 +0530 https://www.taxtmi.com/forum/issue?id=116366