{"id":2948,"date":"2019-12-04T16:38:25","date_gmt":"2019-12-04T11:08:25","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2948"},"modified":"2019-12-04T16:41:46","modified_gmt":"2019-12-04T11:11:46","slug":"tds-section-194m","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tds-section-194m\/","title":{"rendered":"TDS Section 194M Applicable From 1st September 2019"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">To curb the Tax evasion and to extend the scope of taxation, the government has introduced a new section 194M in the union budget, 2019 which is made applicable with effect from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> September 2019. In this article, we shall discuss section 194M.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2954\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/When-to-deduct-TDS_-3.png\" alt=\"section 194m\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/When-to-deduct-TDS_-3.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/When-to-deduct-TDS_-3-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/When-to-deduct-TDS_-3-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#Contents_of_the_article\" title=\"Contents of the article\">Contents of the article<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#Section_194M\" title=\"Section 194M\">Section 194M<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#Who_is_required_to_deduct_Tds_us_194M\" title=\"Who is required to deduct Tds u\/s 194M?\">Who is required to deduct Tds u\/s 194M?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#What_is_the_meaning_of_%E2%80%98Contract_Commission_or_Brokerage_%E2%80%98professional_Services_%E2%80%98Work_as_referred_us_194M\" title=\"What is the meaning of \u2018Contract\u2019, Commission or Brokerage\u2019, \u2018professional Services\u2019, \u2018Work\u2019 as referred u\/s 194M?\">What is the meaning of \u2018Contract\u2019, Commission or Brokerage\u2019, \u2018professional Services\u2019, \u2018Work\u2019 as referred u\/s 194M?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#What_is_the_Rate_of_TDS\" title=\"What is the Rate of TDS?\">What is the Rate of TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#When_to_deduct_TDS\" title=\"When to deduct TDS?\">When to deduct TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#What_is_the_Threshold_Limit_us_194M\" title=\"What is the Threshold Limit u\/s 194M?\">What is the Threshold Limit u\/s 194M?<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Contents_of_the_article\"><\/span><b>Contents of the article<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 194M<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Who is required to deduct<a href=\"https:\/\/aktassociates.com\/blog\/section-194m-tds-in-relation-contract-professional-services\/\"> TDS u\/s 194M<\/a>?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">What is the meaning of \u2018Contract\u2019, Commission or Brokerage\u2019, \u2018professional Services\u2019, \u2018Work\u2019 as referred u\/s 194M?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">What is the Rate of TDS?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">When to deduct TDS<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">What is the Threshold Limit u\/s 194M?<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_194M\"><\/span><b>Section 194M<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 194M with effect from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> September 2019, Individual or a Hindu undivided family (other than those who are required to deduct income-tax as per the provisions of section 194C or section 194H or section 194J) who is responsible to pay any sum to a resident for carrying out any work (including supply of labour for carrying out any work) is required to deduct any income tax at the rate of five percent on such sum, or aggregate of sums paid, at the time of credit of such sum to the account of the payee or at the time of payment thereof whether in cash or by issue of a cheque or draft or by any other mode, whichever is earlier.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_is_required_to_deduct_Tds_us_194M\"><\/span><b>Who is required to deduct Tds u\/s 194M?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 194M, An Individual or HUF is required to deduct Tds under this section if\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Such Individual or HUF is required to pay a sum to the resident\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">For carrying out any contract work, or for providing any professional services or commission agent services (other than services referred to in section 194D)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">And such sum payable should exceed Rs.50 Lakhs.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">And such an individual or HUF is not required to get his books of accounts audited.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_meaning_of_%E2%80%98Contract_Commission_or_Brokerage_%E2%80%98professional_Services_%E2%80%98Work_as_referred_us_194M\"><\/span><b>What is the meaning of \u2018Contract\u2019, Commission or Brokerage\u2019, \u2018professional Services\u2019, \u2018Work\u2019 as referred u\/s 194M?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Contract<\/b><span style=\"font-weight: 400;\">: The word contract shall include sub-contract<\/span><\/p>\n<p><b>Work: <\/b><span style=\"font-weight: 400;\">The expression\u00a0 Work shall<\/span><\/p>\n<p><strong>Includes<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">advertising;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">telecasting and broadcasting works including the production of programs for such broadcasting or telecasting;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">transportation of goods or passengers by any mode of transport other than by railways;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">catering;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">product manufacturing or supplying as per the requirement or specifications of a customer by using material purchased from such customer,\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>Does not include<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">product manufacturing or supplying as per the requirement or specification of a customer by using material purchased from a person, other than such a customer.<\/span><\/li>\n<\/ul>\n<p><b>Commission or Brokerage: <\/b><span style=\"font-weight: 400;\">The expression \u2018Commission or Brokerage\u2019<\/span><\/p>\n<p><strong>Includes<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services provided (other than professional services) or\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">any services in relation to buying or selling of goods or in relation to any transaction relating to any asset, valuable article or thing, other than securities.<\/span><\/li>\n<\/ul>\n<p><b>Professional Services:\u00a0 <\/b><span style=\"font-weight: 400;\">The expression \u2018Professional Services\u2019\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">includes<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">legal services, medical services, engineering or architectural profession or the profession of accountancy or interior decoration or technical consultancy or advertising or such other professional services as is notified by the Board for the purposes of\u00a0section 44AA or of the purpose of section 194J.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Rate_of_TDS\"><\/span><b>What is the Rate of TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Under the provisions of section 194M, an Individual or HUF is required to deduct any income tax at the rate of five percent.<\/span><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2319\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS\"><\/span><b>When to deduct TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Under the provisions of section 194M, An <a href=\"https:\/\/aktassociates.com\/blog\/hindu-undivided-family-taxability-benefits\/\">Individual or HUF<\/a> is required to deduct any income tax on such sum paid at the earlier of the below<\/span><\/p>\n<ul>\n<li><b><span style=\"font-weight: 400;\">at the time of credit of such sum to the account of the payee; or<\/span><\/b><\/li>\n<li><span style=\"font-weight: 400;\">at the time of making payment of such sum either in cash or by the issue of a cheque or draft or by any other mode.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Threshold_Limit_us_194M\"><\/span><b>What is the Threshold Limit u\/s 194M?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No deduction shall be made under this section if such sum or aggregate of such sums paid or credited to a resident during a financial year does not exceed Rs.50 Lakhs.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>To curb the Tax evasion and to extend the scope of taxation, the government has introduced a new section 194M &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"TDS Section 194M Applicable From 1st September 2019\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tds-section-194m\/#more-2948\">Read more<span class=\"screen-reader-text\">TDS Section 194M Applicable From 1st September 2019<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS Section 194M Applicable From 1st September 2019 AKT Associates<\/title>\n<meta name=\"description\" content=\"To curb the Tax evasion and to extend the scope of taxation, the government has introduced a new TDS Section 194M in the union budget, 2019 which is made applicable with effect from 1st September 2019. 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