{"id":9349,"date":"2026-03-03T05:00:00","date_gmt":"2026-03-03T05:00:00","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9349"},"modified":"2026-02-28T12:58:27","modified_gmt":"2026-02-28T12:58:27","slug":"194jb-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/","title":{"rendered":"Who Needs to Comply with 194jb of Income Tax Act?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Understanding_194jb_of_Income_Tax_Act\" title=\"Understanding 194jb of Income Tax Act\">Understanding 194jb of Income Tax Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Nature_of_Payments_Covered\" title=\"Nature of Payments Covered\">Nature of Payments Covered<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Threshold_Limit\" title=\"Threshold Limit\">Threshold Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#TDS_Rate_Under_the_Section\" title=\"TDS Rate Under the Section\">TDS Rate Under the Section<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Who_is_a_Deductor\" title=\"Who is a Deductor?\">Who is a Deductor?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Companies\" title=\"Companies\">Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Partnership_Firms_and_LLPs\" title=\"Partnership Firms and LLPs\">Partnership Firms and LLPs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Individuals_and_HUFs_Subject_to_Tax_Audit\" title=\"Individuals and HUFs Subject to Tax Audit\">Individuals and HUFs Subject to Tax Audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Specified_Entities\" title=\"Specified Entities\">Specified Entities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Who_is_a_Deductee\" title=\"Who is a Deductee?\">Who is a Deductee?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Compliance_Steps_During_the_Section\" title=\"Compliance Steps During the Section\">Compliance Steps During the Section<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#1_Deduct_TDS_at_Correct_Rate\" title=\"1. Deduct TDS at Correct Rate\">1. Deduct TDS at Correct Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#2_Deposit_TDS_Within_the_due_date\" title=\"2. Deposit TDS Within the due date\">2. Deposit TDS Within the due date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#3_File_Quarterly_TDS_Return\" title=\"3. File Quarterly TDS Return\">3. File Quarterly TDS Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#4_Issue_TDS_Certificate\" title=\"4. Issue TDS Certificate\">4. Issue TDS Certificate<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Consequences_of_Non-Compliance\" title=\"Consequences of Non-Compliance\">Consequences of Non-Compliance<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Interest_Liability\" title=\"Interest Liability\">Interest Liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Penalty_Provisions\" title=\"Penalty Provisions\">Penalty Provisions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Disallowance_of_Expense\" title=\"Disallowance of Expense\">Disallowance of Expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Prosecution_under_Serious_Cases\" title=\"Prosecution under Serious Cases\">Prosecution under Serious Cases<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Key_Compliance_Checklist\" title=\"Key Compliance Checklist\">Key Compliance Checklist<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/margbooks.com\/blogs\/194jb-of-income-tax-act\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Tax deduction at source is a serious responsibility for the Indian businesses. One section which wants attention is 194jb of income tax act. This provision requires certain persons to make deductions of tax before they make specified payments. Non-compliance attracts interest, penalties and disallowances for expenses.&nbsp;<\/p>\n\n\n\n<p>Business owners, HR heads, payroll teams and accountants must definitely comprehend who is covered and when deduction is mandatory. Misinterpretation can lead to notices from IT Department. This article completely explains applicability, deductors, deductees, rates, threshold limits in easy words and ways to be compliant practically.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_194jb_of_Income_Tax_Act\"><\/span>Understanding 194jb of Income Tax Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The section regulates tax deduction at source on specified payments made to resident. It applies when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A specified payment is credited in an account, or<\/li>\n\n\n\n<li>Payment is in cash, cheque, draft and electronic mode<\/li>\n<\/ul>\n\n\n\n<p>The liability is incurred at the earlier of credit or payment.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nature_of_Payments_Covered\"><\/span>Nature of Payments Covered<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The section applies to notified categories of payments as prescribed by the Income Tax Act legislators. These generally include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Professional or technical service fees where notified.<\/li>\n\n\n\n<li>Payments which require compulsory reporting under TDS provisions.<\/li>\n<\/ul>\n\n\n\n<p>Businesses need to check the nature of transaction before processing payment. Wrong classification is high compliance risk under the 194jb of Income Tax Act.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Threshold_Limit\"><\/span>Threshold Limit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>TDS is obligatory only if the aggregate payment made during the year in which the financial year is spent is beyond the prescribed limit. Key points are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Threshold is applied on per deductee.<\/li>\n\n\n\n<li>Aggregate amount must be tracked throughout during the year.<\/li>\n<\/ul>\n\n\n\n<p>Finance teams need to keep a check of cumulative payments. Utilizing proper <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> helps avoid non-deduction as an accident.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Rate_Under_the_Section\"><\/span>TDS Rate Under the Section<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The rate of TDS which is applicable is prescribed under the Act or relevant Finance Act. Important considerations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Standard rate at which PAN is available.<\/li>\n\n\n\n<li>A higher rate is applicable under Section 206AA in case PAN is not furnished.<\/li>\n<\/ul>\n\n\n\n<p>Deduction needs to be made at the time of giving credit or payment whichever is earlier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_a_Deductor\"><\/span>Who is a Deductor?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A person from whom benefits are paid and TDS is deducted, is the person responsible for the payment of money that. The required work for compliance includes the following:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Companies\"><\/span>Companies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Private limited companies<\/li>\n\n\n\n<li>Public limited companies<\/li>\n\n\n\n<li>One Person Companies<\/li>\n<\/ul>\n\n\n\n<p>All the companies are required to deduct TDS from all payments higher than the threshold.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Partnership_Firms_and_LLPs\"><\/span>Partnership Firms and LLPs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registered firms<\/li>\n\n\n\n<li>Limited Liability Partnerships<\/li>\n<\/ul>\n\n\n\n<p>They must comply regardless of the turnover limits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Individuals_and_HUFs_Subject_to_Tax_Audit\"><\/span>Individuals and HUFs Subject to Tax Audit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>New Circulars There are certain changes in Tax Deducted at Source and Goods and Service Tax (GST). TDS should be deducte by individuals or Hindu Undivided Family if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Their turnover is more than tax audit under section 44AB in the previous financial year.<\/li>\n<\/ul>\n\n\n\n<p>If not covered under tax audit then TDS obligation may not apply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Specified_Entities\"><\/span>Specified Entities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trusts<\/li>\n\n\n\n<li>Societies<\/li>\n\n\n\n<li>Associations<\/li>\n\n\n\n<li>Government bodies<\/li>\n<\/ul>\n\n\n\n<p>If engaged in business or profession and covered by provisions of audit then compliance is made mandatory.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_a_Deductee\"><\/span>Who is a Deductee?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A deductee is the one who is receiving the payment. They may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Resident professionals<\/li>\n\n\n\n<li>Consultants<\/li>\n\n\n\n<li>Service providers<\/li>\n\n\n\n<li>Technical experts<\/li>\n<\/ul>\n\n\n\n<p>It is generally applicable to resident payees. Payments to non-residents are subject to separate provisions under the 194jb of Income Tax Act.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Steps_During_the_Section\"><\/span>Compliance Steps During the Section<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every deductor needs a specific process to be followed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Deduct_TDS_at_Correct_Rate\"><\/span>1. Deduct TDS at Correct Rate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Take a deduction, for example at time of credit or payment<\/p>\n\n\n\n<p>Verify PAN before deduction<\/p>\n\n\n\n<p>Check cumulative threshold<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Deposit_TDS_Within_the_due_date\"><\/span>2. Deposit TDS Within the due date<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deposit until 7th of next month.<\/li>\n\n\n\n<li>March deductions have a long due date.<\/li>\n<\/ul>\n\n\n\n<p>Delay attracts interest. By using structured reporting tools in the MargBooks, errors in monthly tracking of TDS are reduced.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_File_Quarterly_TDS_Return\"><\/span>3. File Quarterly TDS Return<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File Form 26Q Resident payments<\/li>\n\n\n\n<li>Ensure correct PAN details<\/li>\n\n\n\n<li>Make corrections with books prior to submission.<\/li>\n<\/ul>\n\n\n\n<p>Well reporting is prevented from mismatch notice.<\/p>\n\n\n\n<p>Businesses using <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> must ensure that the data of TDS matches with the ledger data so as to avoid any reconciliation issue.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Issue_TDS_Certificate\"><\/span>4. Issue TDS Certificate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 16A must be issued.<\/li>\n\n\n\n<li>Within prescribed time following the filing of return.<\/li>\n<\/ul>\n\n\n\n<p>Deductee needs a certificate in order to claim credit in Form 26AS. Our MargBooks software helps to create TDS Reports to make the preparation of certificates easier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Consequences_of_Non-Compliance\"><\/span>Consequences of Non-Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When this is not complied with it has financial and legal impact.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interest_Liability\"><\/span>Interest Liability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1% per month for non-deduction<\/li>\n\n\n\n<li>1.5% per month for non-deposit<\/li>\n<\/ul>\n\n\n\n<p>Interest is mandatory.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_Provisions\"><\/span>Penalty Provisions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Penalty may apply for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Failure to deduct<\/li>\n\n\n\n<li>Failure to deposit<\/li>\n\n\n\n<li>Failure to file TDS return<\/li>\n<\/ul>\n\n\n\n<p>There could be late filing under Section 234E as well.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Disallowance_of_Expense\"><\/span>Disallowance of Expense<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>30% of the expense may be disallowed under Section 40(a) (ia).<\/li>\n\n\n\n<li>Increases taxable income.<\/li>\n<\/ul>\n\n\n\n<p>This has a direct impact on the reporting of profits.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prosecution_under_Serious_Cases\"><\/span>Prosecution under Serious Cases<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Persistent failure to may result in a prosecution under Section 276B. Compliance is not optional.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Compliance_Checklist\"><\/span>Key Compliance Checklist<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Confirm nature of payment<\/li>\n\n\n\n<li>Verify threshold<\/li>\n\n\n\n<li>Deduct at correct rate<\/li>\n\n\n\n<li>Deposit before due date<\/li>\n\n\n\n<li>File quarterly return<\/li>\n\n\n\n<li>Issue Form 16A<\/li>\n\n\n\n<li>Reconcile with books<\/li>\n<\/ul>\n\n\n\n<p>Even a single lapse could trigger the tax notices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Understanding 194jb of income tax act it is critical for Indian businesses that deal with specified payment. Companies, firms, tax-audit individuals and specified entities are supposed to deduct and deposit TDS as per the prescribed time limits. Failure involve interest, penalty, expense disallowance, and even legal exposure. A proper tracking system, timely deposit, and proper return filing are very important.&nbsp;<\/p>\n\n\n\n<p>Finance teams need to audit payments on a regular basis under <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a> and ensure that documentation is kept clean. Strong internal processes ensure the assessments are smooth and that any disputes are prevented. Timely compliance of 194jb of income tax act is protective against this as it can protect businesses for credibility and maintain that business is in compliance with Indian income tax law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax deduction at source is a serious responsibility for the Indian businesses. One section which wants attention is 194jb of income tax act. This provision requires certain persons to make deductions of tax before they make specified payments. Non-compliance attracts interest, penalties and disallowances for expenses.&nbsp; Business owners, HR heads, payroll teams and accountants must [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":9350,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[1948],"tags":[57,86,2099],"class_list":["post-9349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-cloud-based-accounting-software","tag-gst-billing-software","tag-income-tax-act"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act.webp",1200,576,false]},"categories_names":{"1948":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/category\/income-tax\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"2099":{"name":"Income Tax Act","link":"https:\/\/margbooks.com\/blogs\/tag\/income-tax-act\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-400x576.webp",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-600x576.webp",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-1024x576.webp",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/02\/income-tax-act.webp",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9349"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9349\/revisions"}],"predecessor-version":[{"id":9351,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9349\/revisions\/9351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9350"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}