{"version":"1.0","provider_name":"AKT Associates","provider_url":"https:\/\/aktassociates.com\/blog","author_name":"CA Arun Tiwari","author_url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/","title":"Section 194M: TDS in Relation to Contract Services and Professional Services","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"DJ0o0cXUy0\"><a href=\"https:\/\/aktassociates.com\/blog\/section-194m-tds-in-relation-contract-professional-services\/\">Section 194M: TDS in Relation to Contract Services and Professional Services<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aktassociates.com\/blog\/section-194m-tds-in-relation-contract-professional-services\/embed\/#?secret=DJ0o0cXUy0\" width=\"600\" height=\"338\" title=\"&#8220;Section 194M: TDS in Relation to Contract Services and Professional Services&#8221; &#8212; AKT Associates\" data-secret=\"DJ0o0cXUy0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Section-194-M-1-1.png","thumbnail_width":500,"thumbnail_height":300,"description":"Addition of Section 194M in Budget 2019 Applicability of Section 194M Meaning of section 194M Timing for deduction under this section Reason for bringing this section in Income Tax Act, 2019 Case studies to clarify its applicability and differentiate it with Section 194C\/194J Summary of Section 194M"}