The 60-second version
Section 194J requires 10% TDS on professional or technical fees above ₹30,000 per payee per year — CA audit, legal, IT consulting. I deduct, deposit challan 281, file 26Q.
194J is 10% — not 194H commission lane
Section 194J applies to professional, technical, and royalty payments to residents — 10% TDS above ₹30,000 aggregate per payee per FY.
2% rate applies to certain technical services per notification — verify CBDT circular for current split.
Commission lane: Section 194H guide.
194J vs related sections
| Section | Rate | Payment |
|---|---|---|
| 194J professional | 10% | CA / lawyer / consultant |
| 194J technical | 2% | Notified technical services |
| 194H commission | 5% | Agent commission |
| 194C contractor | 1–2% | Contractor work |
194J sequence
TAN
Deductor registration.
PAN
Professional PAN before payment.
Deduct 10%
Above ₹30,000 cumulative.
26Q
Quarterly return + 16A.
Flow
194J kit
- TAN.
- PAN.
- Invoice log.
- Challan.
- 26Q ACK.
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Audit fees
Tax audit fee to CA is 194J — not business expense without TDS.
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CA audit fee?
194J at 10% when cumulative crosses threshold.
Below ₹30,000?
No 194J until cumulative crosses per payee.
NRI professional?
Section 195 — not 194J.
194J vs 194C?
Contractor work = 194C; professional advice = 194J.
Lower rate cert?
Form 13 from AO if eligible.
2% technical?
Check notification for call centre / software categories.
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