If you pay a single payment towards professional fees amounting to Rs. 30000/-, you need to deduct and pay TDS as well as file TDS returns as per Section 194J.
TDS rate is 2% in case you have engaged a call center for your business or your payment is towards royalty or technical fees and 10% in any other cases.
Below are the steps to make the TDS payment.
1. Click on the link https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp
2. Select Challan No. /ITNS 281.
3. Select 0021 Income Tax Other than Companies in case of Individuals or Select 0020 in case of
Companies.
4. Select 200 TDS Payable by Taxpayer.
5. Select Type of Payment as 94J
6. Select Mode of Payment.
7. Enter TAN.
8. Select Assessment Year.
9. Enter City, State, Pin Code.
10. Enter Captcha Code.
11. Click Proceed.
12. On Next Page confirm name (in masked form), Financial Year and proceed to the bank page.
13. On bank page, please enter the amount and complete the payment.
Post a Question in the Comments in case of any Query or Clarifications or Free Consultation.