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of <h1>Income Tax Bill 2025 Clause 393 modernizes TDS on professional services maintaining 2% and 10% rates with Rs 50000 threshold</h1> The Income Tax Bill 2025 proposes to modernize TDS provisions for professional and technical services through Clause 393. The new framework maintains the existing dual-rate structure: 2% for technical services, call centers, and film royalties; 10% for other professional services, director's fees, and royalties. The threshold remains Rs. 50,000 annually. Key changes include consolidating provisions under a single clause, using 'specified person' terminology instead of turnover-based criteria, and explicitly codifying the personal payment exemption for individuals and HUFs. The provisions largely mirror Section 194J of the current Act while aiming to reduce compliance complexity and interpretative disputes through clearer structuring and definitions.
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