Section 194J TDS on Professional & Technical Services: 2% vs 10% Rates & Form 26Q Guide
Exhaustive corporate taxation manual on Section 194J of the Income Tax Act, 1961. Master the bifurcated rate structure (2% for FTS, royalty & call centres; 10% for professional services), director remuneration TDS, the ₹30,000 individual head thresholds, Section 40(a)(ia) 30% disallowance penalties, and Form 26Q reporting.