Section 194J :Fees for professional or technical services


Fees for professional or technical services.

  1. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—

(a)  fees for professional services, or

(b)  fees for technical services89, 90[or]

(ba)  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, or]

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