Section 393(4); Table [For No Deduction at Source]-Fees for Professional or Technical fees

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.... Sl. No. TDS Provision Condition for No Deduction 9 Fees for professional or technical services referred to in Section 393(1) [Table: Sl. No. 6(iii)] Where such sum is credited or paid by an Individual or Hindu Undivided Family (HUF) exclusively for the personal purposes of such individual or any member of the HUF. Effect of the provision Although fees for ....