year but paid after the due date specified in sub-section (1) of section 139, thirty per cent of such sum shall be allowed ... section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J; (iv) "work
Section 194J in The Income Tax Act, 1961
194J. [ Fees for professional or technical services. [Inserted by Act 22 of 1995, Section
under section 193 from "Interest on securities", under section 194 from "Dividends", under section 194A from "Interest other than interest on securities", under section 194B ... sale of lottery tickets", under section 194H from "Commission or brokerage", under section 194-I from "Rent", under section 194J from "Fees for professional
Section 16 in The Taxation Laws (Amendment) Act, 2006
16. Amendment of section 194J.-
In section 194 J of the Income
Section 74 in Finance Act, 2012
74. Amendment of section 194J.
- In section 194J of the Income-tax Act, in sub-section (1), after clause
Section 80 in Finance Act, 2020
80. Insertion of new section 194K.
- After section 194J of the Income-tax Act, the following section shall
referred to in sub-section (1). (4) If any difficulty arises in giving effect to the provisions of this section, the Board may, with ... fees for "professional services", as defined in the Explanation to section 194J
Section 66 in The Finance Act, 2017
66. Amendment of section 194J.
- In section 194J of the Income-tax Act, after the third proviso ... June, 2017, namely:- `Provided also that the provisions of this section shall have effect, as if for the words "ten per cent.", the words
deduct income-tax as per the provisions of section 194C, section 194H or section 194J) responsible for paying any sum to any resident for carrying ... Explanation to section 194H; (c) "professional services" shall have the meaning assigned to it in clause (a) of the Explanation to section 194J; (d) "work
case other than that referred to in section 392(2)(a), where under an agreement or an arrangement, if the tax chargeable on any income ... Section 194C , Section 194D , Section 194DA, Section 194E , Section 194EE , Section 194G , Section 194H , Section 194I , Section 194IA , Section 194IB , Section 194IC , Section 194J , Section
