Central Government Act
Section 194J(1) in The Income- Tax Act, 1995
(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of-
fees for professional services, or
fees for technical services, shall, at the time of credit of such sum to the account of the payee or 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 five per cent of such sum 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
where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of or to, the payee, does not exceed-
twenty thousand rupees, in the case of fees for professional services referred to in clause (a), or
twenty thousand rupees, in the case of fees for technical services referred to in clause (b).