https://www.taxtmi.com/manuals?id=4735 Fees for technical services includes consideration, whether lump sum or otherwise, for managerial, technical or consultancy services, including provision of technical or other personnel. It excludes consideration for construction, assembly, mining or similar projects undertaken by the recipient and income chargeable under the head "Salaries". The Income-tax Act, 2025 applies this meaning for TCS purposes, while the Income-tax Act, 1961 applies the corresponding meaning for section 194J purposes. en-us Wed, 04 Sep 2024 14:31:00 +0530 Sat, 22 Aug 2026 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4735 Fees for technical services includes consideration, whether lump sum or otherwise, for managerial, technical or consultancy services, including provision of technical or other personnel. It excludes consideration for construction, assembly, mining or similar projects undertaken by the recipient and income chargeable under the head "Salaries". The Income-tax Act, 2025 applies this meaning for TCS purposes, while the Income-tax Act, 1961 applies the corresponding meaning for section 194J purposes. Manuals Income Tax Wed, 04 Sep 2024 14:31:00 +0530 https://www.taxtmi.com/manuals?id=4735