TDS · Section 194J rules
TDS on professional fees: the current rate and threshold
SourcedSource: taxrate.in rates databaseCompiled 1 July 2026CA review in progress: how verification works
Professional fees attract TDS at 10% once total payments to a professional cross ₹50,000 in a year.
Purely technical services are different: they attract 2% above the same threshold.
Where the rule lives now
Under the Income-tax Act 2025, professional-fee TDS sits in the Section 393 payment-code table. The rate and threshold carried over unchanged.
Every figure on this page renders live from the rates database; if a Finance Act changes the threshold, this post updates itself everywhere the number appears.
Figures in this post render from the taxrate.in rates database and update when the underlying data changes. Information, not advice.