TMI BlogFees for professional or technical servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... r at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to 15 [ two per cent. of such sum in case of fees for technical services (not being a professional services, or royalty where such royalty is in the nature of consideration for sale, distribution or exhibition of cinematographic films and ten per cent. of such sum in other cases, ] as income-tax on income comprised therein : Provided that no deduction shall be made under this section- ( A ) from any sums as aforesaid credited or paid before the 1st day of July, 1995; or ( B ) where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ten per cent. , the words two per cent. had been substituted in the case of a payee, engaged only in the business of operation of call centre. ] (2) 9 [***] (3) 10 [***] Explanation. -For the purposes of this section,- ( a ) professional services means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section; ( b ) fees for technical services shall have the same meaning as in Explanation 2 to clause ( vii ) of sub-section (1) of section 9; 11 [ ( b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, the Assessing Officer shall, on an application made by that person in this behalf, give to him such certificate as may be appropriate. (3) Where any such certificate is given, the person responsible for paying the sum referred to in sub-section (1) shall, until such certificate is cancelled by the Assessing Officer, deduct income-tax at the rates specified in such certificate or deduct no tax, as the case may be. 10. Omitted by the Finance Act, 2003, w.e.f. 1-6-2003. Prior to their omission, sub-sections (2) and (3) read as under : (2) Where the Assessing Officer is satisfied that the total income of any person in receipt of the sum referred to in sub-section (1) justifies the deduction of income-tax at any lower rate or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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