Section 194J of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 6(iii)] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
Fees for professional or technical services, director's remuneration, royalty, or a sum referred to in s.26(2)(h)
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 472. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Section 194J of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 6(iii)] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
Rate: 2% for technical (non-professional) services, cinematograph film royalty, or a call-centre payee; 10% in other cases. Threshold: ₹50,000 for items (a), (b), (d) and (e); Nil for director's remuneration. It covers: Fees for professional or technical services, director's remuneration, royalty, or a sum referred to in s.26(2)(h).