When 10% TDS applies to consultants, freelancers and professional service payments.

By Kanoons Editorial Team · 4 min read · Last verified 2026-07-26

Section 194J requires any person (other than an individual/HUF not subject to audit) paying fees for professional or technical services to deduct TDS at 10% once payments to that payee exceed ₹30,000 in a financial year.

The deductor must deposit the TDS by the 7th of the following month and file a quarterly TDS return (Form 26Q), after which the deductee can claim credit via Form 26AS/AIS.