Section 194J under the
Income-tax Act, 2025
TDS on fees for professional or technical services, royalty, director's remuneration
Topic
TDS on fees for professional or technical services, royalty, director's remuneration — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
The 2%/10% split is preserved: 2% for fees for technical (non-professional) services, royalty for sale/distribution/exhibition of cinematographic films, and call-centre payees; 10% otherwise. Threshold Rs 50,000, except NIL for director's remuneration/fees/commission — matching the old law. The old 194J proviso exempting individuals/HUF paying for personal purposes now sits in s.393(4) Table Sl. No. 9. Payments by individuals/HUF above Rs 50 lakh route to Sl. No. 6(ii)(b) at 2%.
Source
Verified against bare text of s.393(1) Table Sl. No. 6(iii) in ICAI publication; corroborated by toolisky.com ('194J -> 393(1) Sl. 6(iii)').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
Frequently asked
Is there a Section 194J in the Income-tax Act, 2025?
No. Professional and technical fees TDS lives in Section 393(1), Table Sl. No. 6(iii). From 1 April 2026 you cite the table serial, not '194J' — quoting the legacy section on a challan or return triggers a validation failure.
Does the 2% versus 10% split survive?
Yes. 2% for fees for technical (non-professional) services, royalty for sale, distribution or exhibition of cinematographic films, and call-centre payees; 10% otherwise. The Rs 50,000 threshold carries over, with NIL threshold for director's remuneration, fees or commission.
What happened to the individual/HUF personal-purpose exemption in the old 194J proviso?
It is preserved at Section 393(4), Table Sl. No. 9. Payments by an individual or HUF above Rs 50 lakh route instead to Section 393(1), Table Sl. No. 6(ii)(b) at 2%.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.