TDS on Professional Fees ₹5 लाख — Section 194J
TDS under Section 194J (Professional Services): On a payment of ₹5,00,000, TDS @ 10% = ₹50,000. Net amount received = ₹4,50,000.
TDS Rate
10%
TDS Amount
₹10,000
Net Payment
₹90,000
Without PAN, TDS is deducted at 20% (Section 206AA). Rates: 194J: 10%, 194I: 10%, 194C: 1-2%, 194A: 10%, 194H: 5%. Salary TDS varies — shown as flat 10% estimate.
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