Section 194J requires any person (with specific exceptions for individuals/HUFs) paying fees to a resident for professional or technical services to deduct TDS at the time of credit or payment, whichever occurs first. The section covers payments for: Professional Services: Legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, advert... https://sepfust.com/blogs/section-194j-tds-guide-professional-technical-fees