Assistant Internal Auditor
Assistant Internal Auditor Interview Questions and Answers
Updated 16 Feb 2024
Q1. WHat is the section 194 J?
Ans.
Section 194J of the Income Tax Act deals with fees for professional or technical services.
Section 194J requires the deduction of TDS (Tax Deducted at Source) at the rate of 10% on payments made for professional or technical services.
It applies to payments made to a resident individual or a resident entity.
Examples of professional or technical services include legal services, accounting services, technical consultancy, etc.
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