What is Section 194J of Income Tax Act? Under Section 194J, if you're paying a resident for professional or technical services, you need to deduct TDS, whichever comes first, when the payment's credited or when it's actually paid. There are exceptions carved out for individuals and HUFs, but otherwise this applies across the board. https://sepfust.com/blogs/section-194j-tds-guide-professional-technical-fees