![]() Assessee can apply to assessing officer for no TDS or TDS at lower rate under Section 197.If payment is made by an Individual or HUF exclusively for personal purposes, then tax is not required to be deducted.TDS not required to be deducted in following cases ![]() Tax is to be deducted at the time of credit of such income to the account of the payee or at the time of payment whichever is earlier. Also, TDS is to be deducted on fees excluding the GST component.įrom 1st June 2017 TDS is to be deducted at the rate of 2% where the payee is engaged only in the business of operation of a call centre. TDS is to be deducted under this section at the rate of 10%. If the recipient of income doesn’t furnish his PAN to deductor then TDS is to be deducted 20%. No surcharge, education cess or SHEC shall be added to the mentioned rates. It is to be noted that if professional or technical services is provided by an employee to his employer then such amount is not covered under Section 194J but covered under section 192 i.e TDS on salary.Īlso Read: GST on Freelancers/Professionals Rate of TDS ![]() Non-Compete fees as referred under section 28(va).Any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192 to a director of a company.Any person (other than individual or huf who is not liable to audit under section 44AB who is responsible for paying to a resident ![]()
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