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Section 393(1) Table Sr no 6 Income Tax Act 2025

Section 393(1) Table Sr no 6 Income Tax Act 2025 deals with Payments to contractors, fees for professional and technical services, etc.

TABLE

FOR PAYMENTS TO RESIDENT

6. Payments to contractors, fees for professional and technical services, etc.

(i)

Any sum16 for carrying out any work16 (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person.

Any designated person.

Rate : (a) 1%, if contractor is individual or Hindu undivided family;

(b) 2%, if contractor is a person other than the person mentioned in (a).

_____

Threshold limit: [for (a)and (b)]

(a)

₹ 30,000; for any such sum; and

(b)

₹ 1,00,000 in case of aggregate of such sums.

(ii)

Any sum—

(a)

for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract; or

(b)

by way of fees for professional services; or

(c)

by way of commission [not being insurance commission referred to in serial number 1(i)] or brokerage.

Any person, being an individual or Hindu undivided family [other than those required to deduct income-tax as per Sl. No. 6(i) and (iii) or Sl. No. 1(ii)].

Rate: 2%

_____

Threshold limit: Fifty lakh rupees.

(iii)

Any sum by way of—

(a)

fees for professional services; or

(b)

fees for technical services; or

(c)

remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company; or

(d)

royalty; or

(e)

any sum referred to in section 26(2)(h).

Specified person.

Rate: (a) 2% of such sum in case of—

(i)

fees for technical services (not being a professional services); or

(ii)

royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or

(iii)

payee, engaged only in the business of operation of call centre;

(b) 10% of such sum in cases other than (a).

_____

Threshold limit: (i) for (a), (b), (d) and (e) of Col. B: ₹ 50,000.

(ii) for (c) of Col. B: Nil.

Note.-In serial number 6(i), if any sum is paid or credited for carrying out any work specified in section 402(47)(e), tax shall be deducted at source—

(a)

on the invoice value excluding the value of material, if such value is specified separately in the invoice; or

(b)

on the whole of the invoice value, if the value of material is not specified separately in the invoice.

Refer Complete Section 393 Income Tax Act 2025 Tax to be deducted at source.