Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of Indian Income Tax Act
|
| gptkbp:amendedBy |
gptkb:Finance_Act,_2020
|
| gptkbp:appliesTo |
gptkb:King
fees for professional services fees for technical services non-compete fees remuneration to directors resident payees |
| gptkbp:compatibleWith |
individuals and HUFs not liable to tax audit
|
| gptkbp:deductee |
resident person receiving payment
|
| gptkbp:deductor |
any person (other than individual/HUF not liable to audit)
|
| gptkbp:enforcedBy |
gptkb:Income_Tax_Department_of_India
|
| gptkbp:governs |
deduction of tax at source on certain payments
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 194J
|
| gptkbp:partOf |
gptkb:Income_Tax_Act,_1961
|
| gptkbp:paymentTime |
at the time of credit or payment, whichever is earlier
|
| gptkbp:requires |
tax deduction at source
|
| gptkbp:startDate |
1 July 1995
|
| gptkbp:TDSRate |
10%
|
| gptkbp:TDSRateForTechnicalServices |
2%
|
| gptkbp:threshold |
INR 30,000 per annum
|
| gptkbp:bfsParent |
gptkb:Tax_Deducted_at_Source
|
| gptkbp:bfsLayer |
6
|