1. What is TDS under Section 194J? Section 194J of the Income Tax Act, 1961, states the deduction of tax at source from payments made in relation to professional and technical services, including royalty payments. Under the provision of this section, any person making payments for such services is required to deduct TDS before making… Continue reading The Implication of TDS u/s 194J: How It Impacts Professional Payments in India
