Central Government Act
Section 194J(3) in The Income- Tax Act, 1995
(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.
Explanation.- For the purposes of this section,-
" 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;
" fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub- section (1) of section 9;
where any sum referred to in sub- section (1) is credited to any account, whether called" Suspense account" or by any other name, in the books of account of the person liable to pay such sum, such crediting shall be deemed to be credit of such sum to the account of the payee and the provisions of this section shall apply accordingly.