Tag: Fees for Technical Services

Remittance Code & Section Code Mapping for Form 144

With the implementation of the Income-tax Act, 2025, the reporting framework for TDS on payments to non-residents has undergone changes. One important area is the mapping of the nature of… Read more »

TDS on Payments to Non-Residents – Section 393(2) (Section 195)

The provisions relating to deduction of tax at source on payments made to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 195 of the Income-tax Act,… Read more »

TDS on Fees for Professional and Technical Services – Section 393(1) (194J)

The provisions relating to TDS on fees for professional and technical services have been restructured under the Income-tax Act, 2025. The earlier Section 194J of the Income-tax Act, 1961 is… Read more »