TDS · TDS ON COMMON PAYMENTS
TDS on Professional and Technical Fees: Which Rate Applies?
A practical guide for CA, legal, consulting and technical-service payments.
By Vyapar Setu Online | TDS on common payments · 27 October 2026
TDS learning series · TDS on common payments · Article 8 of 25
“Consultancy” on an invoice does not automatically mean 2% TDS. Professional services and qualifying technical services have different normal rates. The agreement and the actual work are the best starting points.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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