{"id":24287,"date":"2022-01-02T09:30:04","date_gmt":"2022-01-02T09:30:04","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=24287"},"modified":"2026-04-07T17:15:38","modified_gmt":"2026-04-07T11:45:38","slug":"section-194m-of-tds","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/","title":{"rendered":"Section 194M of TDS"},"content":{"rendered":"<p>The 2019 <a href=\"https:\/\/www.legalraasta.com\/blog\/union-budget-2020\/\">Budget<\/a> suggested a number of modifications to the existing income tax legislation. This budget also included some new <a href=\"https:\/\/www.legalraasta.com\/blog\/tds-steps-file-tds-online\/\">TDS<\/a> Sections, such as Section 194M\u00a0and\u00a0 Section 194N, in addition to other changes.<\/p>\n<ul>\n<li>194M \u2013 TDS on payment to resident contractors and professionals<\/li>\n<li><a href=\"https:\/\/www.legalraasta.com\/blog\/section-194n\/\">194N \u2013 TDS on cash withdrawal in excess of Rs 1 crore<\/a><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 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\" style=\"cursor:inherit\">Contents<\/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: #999;color:#999\" 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: #999;color:#999\" 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 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#What_is_Section_194M\" title=\"What is Section 194M?\">What is Section 194M?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#Reason_for_the_introduction_of_Section_194M\" title=\"Reason for the introduction of Section 194M\">Reason for the introduction of Section 194M<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#What_does_%E2%80%98work_%E2%80%98contract_and_%E2%80%98professional_services_mean_in_Section_194M\" title=\"What does &#8216;work,&#8217; &#8216;contract,&#8217; and &#8216;professional services&#8217; mean in Section 194M?\">What does &#8216;work,&#8217; &#8216;contract,&#8217; and &#8216;professional services&#8217; mean in Section 194M?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#1Work_In_this_section_the_term_%E2%80%9Cwork%E2%80%9D_refers_to_the_following\" title=\"1.Work: In this section, the term &#8220;work&#8221; refers to the following:\">1.Work: In this section, the term &#8220;work&#8221; refers to the following:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#2Services_provided_by_professionals_The_following_are_examples_of_professional_services_in_this_section\" title=\"2.Services provided by professionals: The following are examples of professional services in this section:\">2.Services provided by professionals: The following are examples of professional services in this section:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#Who_is_responsible_for_deducting_TDS_under_section_194M\" title=\"Who is responsible for deducting TDS under section 194M?\">Who is responsible for deducting TDS under section 194M?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#When_is_it_possible_to_deduct_tax_at_source_under_Section_194M\" title=\"When is it possible to deduct tax at source under Section 194M?\">When is it possible to deduct tax at source under Section 194M?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#Rate_of_TDS_under_section_194M\" title=\"Rate of TDS under section 194M\">Rate of TDS under section 194M<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#What_is_the_time_limit_on_depositing_TDS\" title=\"What is the time limit on depositing TDS?\">What is the time limit on depositing TDS?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#TDS_should_be_paid_in_the_challan_cum_statement_Form_26QD_as_follows\" title=\"TDS should be paid in the challan cum statement Form 26QD as follows:\">TDS should be paid in the challan cum statement Form 26QD as follows:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalraasta.com\/blog\/section-194m-of-tds\/#Certificate_of_Tax_Deducted_Under_Section_194M\" title=\"Certificate of Tax Deducted Under Section 194M\">Certificate of Tax Deducted Under Section 194M<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Section_194M\"><\/span><strong>What is Section 194M?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 194M requires an individual and\/or a Hindu undivided family (HUF) to deduct tax at source. Individuals and HUFs in this situation should not be obligated to have their records audited. If a business&#8217;s total sales or receipts reach Rs. 1 crore, or if a profession&#8217;s receipts exceed Rs. 50 lakh, the books of accounts must be audited. It is applicable when the total amount paid to a resident individual in a financial year for performing any contractual work or delivering any professional service exceeds Rs 50,00,000.<\/p>\n<p>TDS deduction is applicable if they are compelled to have their books of accounts audited under Section 194C and 194J. Individuals and HUFs who are required to deduct TDS under Sections 194C (payment to a contractor) and 194J (payment on professional fees) are exempt from deducting tax at source under Section 194M.<\/p>\n<p>Individuals or HUFs who are required to deduct tax can pay it to the government using merely their PAN. It is not necessary to obtain a tax deduction account number (TAN) in order to deduct TDS. This clause does not apply to payments made to non-residents.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Reason_for_the_introduction_of_Section_194M\"><\/span><strong>Reason for the introduction of Section 194M<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Finance Bill of 2019 includes Section 194M, which provides for a tax deduction at source on any money paid by an individual or HUF to a resident contractor for personal use. As a result, this section applies to both personal and business payments. In the situation described above, a person or HUF had no obligation to deduct tax at source prior to the establishment of this section.<\/p>\n<p>Individuals or HUFs engaging on a business or profession (who were not audited) were also not deducting any tax at source, even when the payment was made for the sake of their business or profession. Because to this exemption, a significant portion of payments for contractual work and professional fees were excluded from TDS, allowing for tax fraud.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_does_%E2%80%98work_%E2%80%98contract_and_%E2%80%98professional_services_mean_in_Section_194M\"><\/span><strong>What does &#8216;work,&#8217; &#8216;contract,&#8217; and &#8216;professional services&#8217; mean in Section 194M?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1Work_In_this_section_the_term_%E2%80%9Cwork%E2%80%9D_refers_to_the_following\"><\/span>1.Work: In this section, the term &#8220;work&#8221; refers to the following:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Advertising<\/li>\n<li>Broadcasting and telecasting, as well as the development of programming for such broadcasting or telecasting, are all included.<\/li>\n<li>Other than trains, any means of transportation can be used to convey commodities and passengers.<\/li>\n<li>Catering.<\/li>\n<li>Manufacturing or supplying a product in accordance with a customer&#8217;s request or specification utilising materials obtained from that customer. However, making or supplying a product to a customer&#8217;s requirements or specifications using material purchased from someone other than the customer is not included.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2Services_provided_by_professionals_The_following_are_examples_of_professional_services_in_this_section\"><\/span>2.Services provided by professionals: The following are examples of professional services in this section:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Fees for professionals<\/li>\n<li>Technical service charges<\/li>\n<li>Directors&#8217; remuneration, excluding salary (For example, sitting fees to attend board meetings)<\/li>\n<li>Royalty<\/li>\n<li>Non-compete fees (costs paid to refrain from carrying on a business or profession for a set period of time and within particular geographic borders) or fees paid to refrain from sharing technical knowledge or know-how.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_responsible_for_deducting_TDS_under_section_194M\"><\/span><strong>Who is responsible for deducting TDS under section 194M?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under 194M, a person who is an individual or a HUF and needs to pay a resident for contract work performed or any professional service provided must deduct tax at source.<\/p>\n<p>According to the Union Budget 2019, any individual or HUF paying a resident a sum exceeding Rs 50,00,000 in a year for carrying out any work (including the supply of labour) under any contract or by way of fees for professional services rendered during the financial year must deduct TDS at a rate of 5%. From May 14, 2020, through March 31, 2021, the TDS rate will be 3.75 percent. This clause will go into effect on September 1, 2019. Any payment made after this date, even if the contract existed previously, will be subject to TDS if the sum exceeds Rs 50,00,000.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_is_it_possible_to_deduct_tax_at_source_under_Section_194M\"><\/span><strong>When is it possible to deduct tax at source under Section 194M?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>On the earlier of the following dates, TDS will be deducted:<\/strong><\/p>\n<ul>\n<li>At the time the amount is credited.<\/li>\n<li>At the time of cash payment or the issuance of a check or draught.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rate_of_TDS_under_section_194M\"><\/span><strong>Rate of TDS under section 194M<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>TDS at 5% under Section 194M TDS at 5% shall be deducted under 194M if the total amount paid to a resident in a financial year exceeds Rs 50,00,000. For transactions between 14 May 2020 and 31 March 2021, the TDS rate is 3.75 percent.<\/p>\n<p>If the deductee&#8217;s PAN is not provided, TDS will be deducted at a rate of 20%.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_time_limit_on_depositing_TDS\"><\/span><strong>What is the time limit on depositing TDS?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>When the government makes a payment, the TDS amount must be paid to the department on the same day as the payment is made.<\/li>\n<li>Where a payment is paid by someone other than the government:<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"TDS_should_be_paid_in_the_challan_cum_statement_Form_26QD_as_follows\"><\/span>TDS should be paid in the challan cum statement Form 26QD as follows:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>If the amount is deducted in March, it must be paid by April 30th of the next fiscal year. If the sum was deducted in March 2020, for example, the TDS will be deposited to the department by April 30, 2020.<\/li>\n<li>Within seven days of the end of the month in which the tax deduction is made in any other month. If the sum was deducted and paid in September 2019, for example, the TDS will be remitted to the department by October 7, 2019.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Certificate_of_Tax_Deducted_Under_Section_194M\"><\/span><strong>Certificate of Tax Deducted Under Section 194M<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Within 15 days of the due date of furnishing the challan cum statement in Form 26QD, the person who deducts tax under section 194M must provide the payee with a certificate in Form no. 16D.<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>Also read<\/p>\n<p><a href=\"https:\/\/www.legalraasta.com\/blog\/section-194c\/\">Section 194C- TDS (Tax Deducted at Source) on Payment to Contractors<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The 2019 Budget suggested a number of modifications to the existing income tax legislation. This budget also included some new TDS Sections, such as Section 194M\u00a0and\u00a0 Section 194N, in addition to other changes. 194M \u2013 TDS on payment to resident contractors and professionals 194N \u2013 TDS on cash withdrawal in excess of Rs 1 crore What [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":24632,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[510],"tags":[4795,511],"class_list":["post-24287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tds","tag-section-194m","tag-tds"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 194M \u2013 TDS on payment to resident contractors and professionals<\/title>\n<meta name=\"description\" content=\"Finance Bill of 2019 includes Section 194M, which 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