![]() ![]() It implies the services provided by a person for carrying on medical, legal, architectural, or engineering professions. Meaning of various terms Professional services ![]() Payments in the nature of non-compete fees (i.e., fees paid to not carry on any business or profession for a specified time and within certain geographical boundaries) or fees paid to not share any technical knowledge or know-how.Remuneration paid to directors excluding salary (For e.g., sitting fees to attend board meetings).The type of payments to residents covered under this section are as follows: Guide for Uploading TDS Returns on the Income Tax Portal. ![]()
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