{"id":8221,"date":"2026-09-18T14:35:33","date_gmt":"2026-09-18T14:35:33","guid":{"rendered":"https:\/\/www.qandle.com\/blog\/?p=8221"},"modified":"2026-09-23T15:15:23","modified_gmt":"2026-09-23T15:15:23","slug":"section-194j-tds-rates-limit-applicability","status":"publish","type":"post","link":"https:\/\/www.qandle.com\/blog\/section-194j-tds-rates-limit-applicability\/","title":{"rendered":"Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules"},"content":{"rendered":"\n<p>Businesses frequently make payments to professionals, consultants, technical service providers, directors, and other specialized service providers. These payments can trigger Section 194J TDS, requiring the payer to deduct tax before making or crediting the payment. The challenge is that the applicable rate depends on the nature of the service, while the threshold and compliance requirements also need to be considered. For FY 2026\u201327, there is an additional transition point: the Income-tax Act, 2025 has replaced the Income-tax Act, 1961, and the corresponding provision is now contained in Section 393. This guide explains the applicable rates, threshold, eligibility, calculation, and compliance rules.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TLDR\"><\/span><strong>TL;DR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>Section 194J traditionally covers <a href=\"https:\/\/www.qandle.com\/glossary-tds\">TDS<\/a> on professional services, technical services, royalty, certain non-compete payments, and specified director payments.<\/li>\n\n\n\n<li>The threshold for several Section 194J categories was increased to \u20b950,000 from FY 2025\u201326.<\/li>\n\n\n\n<li>The usual TDS rate is 10% for professional services and 2% for specified technical services.<\/li>\n\n\n\n<li>Certain director payments have no threshold and attract TDS from the first rupee.<\/li>\n\n\n\n<li>From 1 April 2026, the corresponding TDS provision is under Section 393 of the Income-tax Act, 2025, although the rates and thresholds have been retained.&nbsp;&nbsp;<\/li>\n\n\n\n<li>If the required PAN is not furnished, the applicable higher TDS rate can apply under the relevant provisions.<\/li>\n\n\n\n<li>Correctly identifying whether a payment is professional or technical is one of the most important compliance steps.<\/li>\n<\/ul>\n\n\n\n<div class=\"lmb3\" style=\"display: flex;padding: 20px 20px;background: #e5f2fd;grid-column-gap: 8px;font-size: 18px; border-radius: 6px;border: 1px solid #c9e1f4;align-items: center;\">\n                <img  title=\"bb Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules\" decoding=\"async\" style=\"width: 22px;position: relative; top: -12px\" src=\"https:\/\/qandle.com\/img\/bb.png\"  alt=\"bb Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules\" >\n                <p><strong> Looking for the Best HR Software India\n <\/strong>? Check out the <a target=\"_blank\"href=\"https:\/\/www.qandle.com\/hr-software.html\" rel=\"noopener\"> Best HR Software India.<\/a><\/p>\n            <\/div><\/p>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_Section_194J_TDS\"><\/span><strong>What Is Section 194J TDS?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194J of the Income-tax Act, 1961 dealt with tax deduction at source on specified payments such as professional fees, fees for technical services, royalty, and certain payments to directors.<\/p>\n\n\n\n<p>In practical terms, TDS shifts part of the tax collection responsibility from the recipient to the payer. Instead of paying the entire invoice amount to the service provider, the payer deducts the applicable tax and deposits it with the government.<\/p>\n\n\n\n<p>However, there is an important 2026 update. For amounts credited or paid on or after 1 April 2026, the Income-tax Act, 2025 applies. The corresponding provisions have been consolidated under Section 393, and the Income Tax Department has specifically stated that the underlying TDS rates and monetary thresholds have been retained.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Therefore, when discussing FY 2026\u201327, &#8220;Section 194J&#8221; is best understood as the legacy reference, while the current statutory provision is Section 393.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194J_TDS_Rates_and_Threshold_Limit\"><\/span><strong>Section 194J TDS Rates and Threshold Limit<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The applicable rate depends primarily on the nature of the payment.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Nature of Payment<\/strong><\/td><td><strong>TDS Rate<\/strong><\/td><td><strong>Threshold<\/strong><\/td><\/tr><tr><td>Professional services<\/td><td>10%<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Fees for specified technical services<\/td><td>2%<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Certain call-centre payments<\/td><td>2%<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Royalty for sale\/distribution\/exhibition of cinematographic films<\/td><td>2%<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Other specified royalty<\/td><td>10%<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Specified non-compete payments<\/td><td>10%<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Director&#8217;s fees, commission or remuneration other than salary<\/td><td>10%<\/td><td>No threshold<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The \u20b950,000 threshold applies to the relevant categories as prescribed. Director payments covered by the provision have no monetary threshold. The corresponding Section 393 table under the Income-tax Act, 2025 retains these rates and thresholds.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Changed_From_%E2%82%B930000_to_%E2%82%B950000\"><\/span><strong>What Changed From \u20b930,000 to \u20b950,000?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The threshold for several Section 194J payments was increased from \u20b930,000 to \u20b950,000 with effect from 1 April 2025.<\/p>\n\n\n\n<p>This means older articles that continue to quote \u20b930,000 may be outdated for payments covered by the revised threshold.<\/p>\n\n\n\n<p>For example, if a company pays a professional \u20b945,000 during the relevant financial year and no other applicable payments take the aggregate beyond the threshold, Section 194J TDS would generally not arise merely because of that payment.<\/p>\n\n\n\n<p>If the aggregate reaches \u20b951,000, the rule applies to the relevant amount rather than only the \u20b91,000 exceeding \u20b950,000. The Income Tax Department&#8217;s guidance illustrates this principle.&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Is_Required_to_Deduct_TDS_Under_Section_194J\"><\/span><strong>Who Is Required to Deduct TDS Under Section 194J?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194J generally applies to persons responsible for paying specified sums to a resident.<\/p>\n\n\n\n<p>However, there is an important exception for individuals and HUFs making certain payments for personal purposes. A payer who is an individual or HUF is generally not required to deduct tax on professional-service payments when the service is for the personal purposes of the individual or a member of the HUF.&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>For businesses, companies, firms, and other applicable entities, Section 194J compliance can therefore become a regular part of vendor-payment and finance operations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example\"><\/span><strong>Example<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Suppose a company engages a chartered accountant for professional services and agrees to pay \u20b92,00,000.<\/p>\n\n\n\n<p>Because the payment relates to professional services and exceeds the applicable threshold, TDS would generally be calculated at 10%.<\/p>\n\n\n\n<p><strong>Invoice value:<\/strong> \u20b92,00,000<br><strong>TDS @ 10%:<\/strong> \u20b920,000<br><strong>Net amount paid to professional:<\/strong> \u20b91,80,000<\/p>\n\n\n\n<p>The \u20b920,000 deducted is deposited with the government and reported through the applicable TDS compliance process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Professional_Services_vs_Technical_Services\"><\/span><strong>Professional Services vs Technical Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>One of the most important Section 194J compliance questions is determining whether the payment represents a professional service or a technical service.<\/p>\n\n\n\n<p>The distinction matters because the applicable rates can be different.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Professional_Services\"><\/span><strong>Professional Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Professional services can include services provided in specified professional fields such as legal, medical, engineering, architectural, accountancy, and other prescribed professions.<\/p>\n\n\n\n<p>These payments generally attract 10% TDS under the applicable provision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Technical_Services\"><\/span><strong>Technical Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Specified fees for technical services generally attract 2% TDS.<\/p>\n\n\n\n<p>This distinction means that payroll, finance, and procurement teams should examine the actual nature of the service rather than relying solely on the vendor&#8217;s description.<\/p>\n\n\n\n<p>For example, simply describing a vendor as an &#8220;IT consultant&#8221; does not automatically determine the applicable rate. The underlying agreement and nature of services should be reviewed.<\/p>\n\n\n\n<p><strong>Pro Tip:<\/strong> Build a vendor-classification checklist into your finance workflow. Identify the nature of service, applicable TDS category, threshold, PAN status, and supporting agreement before processing recurring payments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194J_TDS_Calculation_Examples\"><\/span><strong>Section 194J TDS Calculation: Examples<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_1_Professional_Fees\"><\/span><strong>Example 1: Professional Fees<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A company pays a lawyer \u20b91,00,000 for professional services.<\/p>\n\n\n\n<p><strong>Payment:<\/strong> \u20b91,00,000<br><strong>Applicable rate:<\/strong> 10%<br><strong>TDS:<\/strong> \u20b910,000<br><strong>Net payment:<\/strong> \u20b990,000<\/p>\n\n\n\n<p>The company deposits the deducted amount according to the applicable TDS compliance timeline.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_2_Technical_Services\"><\/span><strong>Example 2: Technical Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A company pays \u20b91,50,000 for qualifying technical services.<\/p>\n\n\n\n<p><strong>Payment:<\/strong> \u20b91,50,000<br><strong>Applicable rate:<\/strong> 2%<br><strong>TDS:<\/strong> \u20b93,000<br><strong>Net payment:<\/strong> \u20b91,47,000<\/p>\n\n\n\n<p>The lower rate for specified technical services is why accurate classification is particularly important.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_3_Payment_Below_the_Threshold\"><\/span><strong>Example 3: Payment Below the Threshold<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Suppose a company pays a professional \u20b940,000 during the relevant year and the applicable aggregate threshold has not been crossed.<\/p>\n\n\n\n<p>In that situation, the Section 194J threshold may not be triggered.<\/p>\n\n\n\n<p>However, finance teams should consider the aggregate payments to the same payee and the relevant payment category, rather than evaluating each invoice in isolation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_4_Threshold_Crossed\"><\/span><strong>Example 4: Threshold Crossed<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Suppose payments to a professional during the year are:<\/p>\n\n\n\n<ul>\n<li>First payment: \u20b930,000<\/li>\n\n\n\n<li>Second payment: \u20b925,000<\/li>\n<\/ul>\n\n\n\n<p>Total: \u20b955,000<\/p>\n\n\n\n<p>Once the applicable \u20b950,000 threshold is crossed, TDS becomes applicable according to the relevant provisions. The tax is not limited to the \u20b95,000 excess.<\/p>\n\n\n\n<style>\n                .lmbanads{background-color:#e6f5ff;padding:30px 30px;display:flex;justify-content:space-between;border-radius:6px;border:1px solid #cae0ef;align-items:center;gap:3px}.lmbadsheading{font-size:32px;font-weight:700;margin-bottom:11px}.lmbadsp{font-size:17px;margin-bottom:12px}a.lmbnadsa{display:inline-block;background:#7699df;padding:9px 13px;border-radius:4px;color:#fff;font-weight:700}\n            <\/style>\n            <div class=\"lmbanads\">\n                <div class=\"lmbndetail\">\n                    <div class=\"lmbadsheading\">Make your HR Software fun and easy!<\/div>\n                    <div class=\"lmbadsp\">Learn how Qandle HR Software can help you automate\n                        HR Software &#038; stay 100% compliant!<\/div>\n                    <a class=\"lmbnadsa\" href=\"https:\/\/www.qandle.com\/book-demo.html?book=1\" target='_blank' rel=\"noopener\">Get Free Demo<\/a>\n                <\/div>\n                <div class=\"lmbanadsmg\">\n                    <img  title=\"hrmsads2 Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules\" decoding=\"async\" style=\"mix-blend-mode: multiply;\" src=\"https:\/\/www.qandle.com\/img\/inner_page\/hrmsads2.jpg\"  alt=\"hrmsads2 Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules\" \/>\n                <\/div>\n            <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Should_TDS_Under_Section_194J_Be_Deducted\"><\/span><strong>When Should TDS Under Section 194J Be Deducted?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS is generally triggered at the earlier of credit or payment, subject to the applicable provision.<\/p>\n\n\n\n<p>This means the payer cannot necessarily avoid TDS merely because the invoice has not yet been paid.<\/p>\n\n\n\n<p>For example, if professional fees are credited to the vendor&#8217;s account in March and the payment is made in April, the TDS obligation may arise at the time of credit.<\/p>\n\n\n\n<p>The 2026 transition rules make the timing especially important. The Income Tax Department states that if the earlier event of credit or payment occurred on or before 31 March 2026, the Income-tax Act, 1961 applies. If that event occurs on or after 1 April 2026, the Income-tax Act, 2025 applies.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_on_GST_Under_Section_194J\"><\/span><strong>TDS on GST Under Section 194J<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Where GST is separately indicated in an invoice, businesses should distinguish the taxable service value from the separately stated GST component when determining the TDS base, subject to the applicable rules and conditions.<\/p>\n\n\n\n<p>For example, if a professional invoice separately shows:<\/p>\n\n\n\n<p><strong>Professional fee:<\/strong> \u20b91,00,000<br><strong>GST:<\/strong> \u20b918,000<br><strong>Invoice total:<\/strong> \u20b91,18,000<\/p>\n\n\n\n<p>The TDS calculation may be based on the applicable service value rather than automatically applying TDS to the separately stated GST component.<\/p>\n\n\n\n<p>Finance teams should nevertheless validate the treatment against the specific transaction and current rules before processing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194J_and_PAN_Requirements\"><\/span><strong>Section 194J and PAN Requirements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>PAN is an important component of TDS compliance.<\/p>\n\n\n\n<p>Where the payee does not furnish the required PAN, the higher rate applicable under the relevant provisions can apply. Under the corresponding framework, the rate can be <strong>20%<\/strong> where the PAN requirement is not satisfied.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Therefore, vendor onboarding should ideally capture and validate:<\/p>\n\n\n\n<ul>\n<li>Legal name<\/li>\n\n\n\n<li>PAN<\/li>\n\n\n\n<li>Tax residency<\/li>\n\n\n\n<li>Nature of services<\/li>\n\n\n\n<li>Vendor category<\/li>\n\n\n\n<li>Applicable TDS section\/category<\/li>\n\n\n\n<li>Contract or engagement details<\/li>\n<\/ul>\n\n\n\n<p>Maintaining these details centrally reduces the risk of incorrect deductions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Compliance_and_Record_Management\"><\/span><strong>TDS Compliance and Record Management<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Correct deduction is only one part of Section 194J compliance. Organizations must also ensure that deducted tax is deposited and appropriately reported.<\/p>\n\n\n\n<p>Finance and payroll teams should maintain a clear audit trail covering:<\/p>\n\n\n\n<ol>\n<li>Vendor or payee details<\/li>\n\n\n\n<li>Nature of service<\/li>\n\n\n\n<li>Invoice date<\/li>\n\n\n\n<li>Credit\/payment date<\/li>\n\n\n\n<li>Applicable threshold<\/li>\n\n\n\n<li>TDS rate<\/li>\n\n\n\n<li>Amount deducted<\/li>\n\n\n\n<li>Deposit details<\/li>\n\n\n\n<li>TDS reporting<\/li>\n\n\n\n<li>Certificate and reconciliation records<\/li>\n<\/ol>\n\n\n\n<p>A structured process becomes particularly important when an organization has hundreds or thousands of professional and technical vendors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_Under_Section_194J\"><\/span><strong>Common Mistakes Under Section 194J<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applying_10_to_Every_Service\"><\/span><strong>Applying 10% to Every Service<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Not every payment covered by the provision necessarily attracts 10%. Specified technical services can attract 2%.<\/p>\n\n\n\n<p>The service classification should therefore be reviewed before applying the rate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Using_the_Old_%E2%82%B930000_Threshold\"><\/span><strong>Using the Old \u20b930,000 Threshold<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The threshold was increased to \u20b950,000 from FY 2025\u201326 for the relevant categories.<\/p>\n\n\n\n<p>Using outdated \u20b930,000 thresholds can result in unnecessary deductions or incorrect compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Checking_Each_Invoice_Instead_of_the_Annual_Aggregate\"><\/span><strong>Checking Each Invoice Instead of the Annual Aggregate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The threshold is relevant to the aggregate payments in the applicable category. Reviewing invoices individually can therefore produce an incorrect result.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Missing_the_2026_Section_Change\"><\/span><strong>Missing the 2026 Section Change<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>For payments or credits from 1 April 2026, the new Income-tax Act, 2025 applies. The Income Tax Department has specifically stated that old section references such as 194J should not be used for transactions governed by the new Act because the corresponding provisions are under Section 393.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ignoring_the_Nature_of_the_Contract\"><\/span><strong>Ignoring the Nature of the Contract<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The vendor&#8217;s job title or invoice description may not by itself establish the correct TDS category.<\/p>\n\n\n\n<p>The actual service agreement and nature of work should be considered.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Qandle_Supports_Payroll_and_Compliance_Administration\"><\/span><strong>How Qandle Supports Payroll and Compliance Administration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS under Section 194J is primarily a vendor-payment compliance issue, but organizations also need accurate employee, <a href=\"https:\/\/www.qandle.com\/glossary-payroll\">payroll<\/a>, salary, <a href=\"https:\/\/www.qandle.com\/glossary-reimbursement\">reimbursement<\/a>, and financial records across their HR operations.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.qandle.com\/human-resource-management-system.html\">Qandle&#8217;s HRMS<\/a> provides centralized employee information and payroll capabilities, including salary structures, pay heads, deductions, reimbursements, payslips, and payroll reporting.<\/p>\n\n\n\n<p>The platform also provides analytics and reporting for payroll and other HR information, along with digital document management and configurable workflows. These capabilities can help HR and finance teams maintain more organized records and reduce reliance on disconnected spreadsheets.<\/p>\n\n\n\n<p>For organizations looking to bring HR and payroll administration into one connected system, Qandle can provide a centralized foundation for managing employee lifecycle and payroll processes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194J_vs_Section_393_What_Changes_in_2026\"><\/span><strong>Section 194J vs Section 393: What Changes in 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For organizations searching for Section 194J information in FY 2026\u201327, this transition is important.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Point<\/strong><\/td><td><strong>Earlier framework<\/strong><\/td><td><strong>From 1 April 2026<\/strong><\/td><\/tr><tr><td>Governing law<\/td><td>Income-tax Act, 1961<\/td><td>Income-tax Act, 2025<\/td><\/tr><tr><td>Legacy provision<\/td><td>Section 194J<\/td><td>Section 393<\/td><\/tr><tr><td>Professional service rate<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td>Specified technical service rate<\/td><td>2%<\/td><td>2%<\/td><\/tr><tr><td>Relevant threshold<\/td><td>\u20b950,000<\/td><td>\u20b950,000<\/td><\/tr><tr><td>Core TDS policy<\/td><td>Existing framework<\/td><td>Rates\/thresholds retained<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The Income Tax Department has stated that the new Act consolidates the TDS provisions into a simplified tabular structure without changing the TDS rates or monetary thresholds.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Therefore, businesses should update their accounting and TDS systems to use the new section and reporting references for transactions governed by the Income-tax Act, 2025, rather than assuming that the old 194J reference continues unchanged.<\/p>\n\n\n\n<p><strong>Conclusion<\/strong><\/p>\n\n\n\n<p>Section 194J TDS is an important compliance requirement for businesses making payments for professional services, technical services, royalty, and other specified categories. The most important practical considerations are identifying the correct nature of payment, applying the appropriate TDS rate, monitoring the \u20b950,000 threshold where applicable, maintaining PAN details, and complying with deduction and reporting requirements.<\/p>\n\n\n\n<p>For FY 2026\u201327, businesses also need to account for the transition from Section 194J of the Income-tax Act, 1961 to the corresponding Section 393 framework under the Income-tax Act, 2025. While the rates and thresholds have been retained, organizations need to update their systems and reporting processes for the new statutory references.&nbsp;&nbsp;<\/p>\n\n\n\n<p>A connected HRMS can further help organizations keep employee and payroll information structured, while reducing manual administrative work. Qandle brings employee data, payroll, documents, reimbursements, and reporting together in one platform.<\/p>\n\n\n\n<p>Ready to simplify HR and payroll administration? <a href=\"http:\/\/qandle.com\">Book a personalized demo with Qandle today<\/a>.<\/p>\n\n\n\n<p><strong>Section 194J TDS FAQs<\/strong><\/p>\n\n\n<style>#sp-ea-8220 .spcollapsing { height: 0; overflow: hidden; transition-property: height;transition-duration: 300ms;}#sp-ea-8220.sp-easy-accordion>.sp-ea-single {margin-bottom: 10px; border: 1px solid #e2e2e2; }#sp-ea-8220.sp-easy-accordion>.sp-ea-single>.ea-header a {color: #444;}#sp-ea-8220.sp-easy-accordion>.sp-ea-single>.sp-collapse>.ea-body {background: #fff; color: #444;}#sp-ea-8220.sp-easy-accordion>.sp-ea-single {background: #eee;}#sp-ea-8220.sp-easy-accordion>.sp-ea-single>.ea-header a .ea-expand-icon { float: left; color: #444;font-size: 16px;}<\/style><div id=\"sp_easy_accordion-1790173479\"><div id=\"sp-ea-8220\" class=\"sp-ea-one sp-easy-accordion\" data-ex-icon=\"minus\" data-col-icon=\"plus\"  data-ea-active=\"ea-click\"  data-ea-mode=\"vertical\" data-preloader=\"\" data-scroll-active-item=\"\" data-offset-to-scroll=\"0\"><div class=\"ea-card ea-expand sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-82200\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse82200\" aria-controls=\"collapse82200\" href=\"javascript:void(0)\"  aria-expanded=\"true\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-minus\"><\/i> What is Section 194J?<\/a><\/div><div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse82200\" data-parent=\"#sp-ea-8220\" role=\"region\" aria-labelledby=\"ea-header-82200\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">Section 194J was the provision under the Income-tax Act, 1961 governing TDS on specified payments such as professional fees, technical service fees, royalty, and certain director payments. From 1 April 2026, the corresponding provisions are under Section 393 of the Income-tax Act, 2025.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-82201\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse82201\" aria-controls=\"collapse82201\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> What is the Section 194J TDS rate?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse82201\" data-parent=\"#sp-ea-8220\" role=\"region\" aria-labelledby=\"ea-header-82201\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">The rate is generally 10% for professional services and 2% for specified technical services. Certain royalty and director payments also have specific rates under the provision. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-82202\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse82202\" aria-controls=\"collapse82202\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> What is the Section 194J threshold limit?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse82202\" data-parent=\"#sp-ea-8220\" role=\"region\" aria-labelledby=\"ea-header-82202\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">For the relevant professional, technical, royalty, and other specified categories, the threshold is generally \u20b950,000. Specified director remuneration has no threshold. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-82203\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse82203\" aria-controls=\"collapse82203\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> Is Section 194J applicable to technical services?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse82203\" data-parent=\"#sp-ea-8220\" role=\"region\" aria-labelledby=\"ea-header-82203\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">Yes. Specified fees for technical services are covered, generally at a 2% TDS rate under the applicable framework.\u00a0 <\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-82204\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse82204\" aria-controls=\"collapse82204\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> Does Section 194J apply to director fees?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse82204\" data-parent=\"#sp-ea-8220\" role=\"region\" aria-labelledby=\"ea-header-82204\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">Specified fees, commission, or remuneration paid by a company to a director, other than salary, are covered. The applicable rate is generally 10%, and there is no monetary threshold for this category. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-82205\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse82205\" aria-controls=\"collapse82205\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> Does Section 194J still apply in FY 2026\u201327?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse82205\" data-parent=\"#sp-ea-8220\" role=\"region\" aria-labelledby=\"ea-header-82205\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">The legacy Section 194J reference does not govern transactions covered by the Income-tax Act, 2025 from 1 April 2026. The corresponding TDS provision is contained in Section 393. The Income Tax Department has confirmed that the underlying rates and thresholds have been retained.\u00a0\u00a0<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"lmb4\" style=\"display: flex;padding: 24px;background: #2a5585;grid-column-gap: 8px; color:#fff;font-size: 16px; border-radius: 8px;border: 1px solid #c9e1f4;align-items: center; justify-content: space-between;\">\n                <div style=\"width: calc(100% - 182px);\">\n                    <p style=\"margin:0px;font-size: 28px; font-weight: 600; margin-bottom: 16px;line-height: 32px;color: #fff\">Software You Need For All Your Section 194J TDS Process<\/p>\n                    <div style=\"display: flex; align-items: center;text-align: center;font-size: 18px;grid-column-gap: 24px;\">\n                        <script src=\"https:\/\/www.qandle.com\/js\/blog-ads-spn.js\"><\/script> \n                    <\/div>\n                <\/div>\n                <a class=\"lm_bloa\" style=\"background: #ae3a65;padding: 15px 26px;color: #fff;border-radius: 5px; font-size: 17px\" href=\"https:\/\/www.qandle.com\/book_demo.html?book=1\"> Get Started  <\/a>\n                <\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Businesses frequently make payments to professionals, consultants, technical service providers, directors, and other specialized service providers. These payments can trigger Section 194J TDS, requiring the payer to deduct tax before making or crediting the payment. The challenge is that the applicable rate depends on the nature of the service, while the threshold and compliance requirements &#8230; <a title=\"Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules\" class=\"read-more\" href=\"https:\/\/www.qandle.com\/blog\/section-194j-tds-rates-limit-applicability\/\" aria-label=\"More on Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":8222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[793],"tags":[815],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 194J TDS: Rates, Limit &amp; Applicability<\/title>\n<meta name=\"description\" content=\"Learn Section 194J TDS rates, \u20b950,000 threshold, applicability, calculation, technical vs professional fees, and the 2026 Section 393 update.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qandle.com\/blog\/section-194j-tds-rates-limit-applicability\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 194J TDS: Rates, Limit &amp; Applicability\" \/>\n<meta property=\"og:description\" content=\"Learn Section 194J TDS rates, \u20b950,000 threshold, applicability, calculation, technical vs professional fees, and the 2026 Section 393 update.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qandle.com\/blog\/section-194j-tds-rates-limit-applicability\/\" \/>\n<meta property=\"og:site_name\" content=\"The Qandle Blog\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-18T14:35:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-23T15:15:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.qandle.com\/blog\/wp-content\/uploads\/2026\/09\/Section-194J-TDS-Rates-Threshold-Limit-Applicability-and-Rules-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"547\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prajjwal Yadav\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.qandle.com\/blog\/#website\",\"url\":\"https:\/\/www.qandle.com\/blog\/\",\"name\":\"The Qandle Blog\",\"description\":\"Fastest Growing HR software. 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