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IT / TDS

Tax Guide

RENAMED

What is TDS code 1027 and what is the rate?

Key mapping

Code 1027 covers professional services — CA, lawyer, doctor, architect, engineer, consultant. Rate: 10%. Threshold: ₹50,000 per year.

Explanation

Under IT Act 2025 §393, Code 1027 replaces Section 194J(b) — the 'professional services' limb. It applies to fees paid to Chartered Accountants, advocates, doctors, architects, engineers, management consultants, and similar professionals. Rate is 10% where annual aggregate exceeds ₹50,000. For technical services (not professional), use Code 1026 at 2%. Director remuneration uses Code 1028 at 10% with no threshold.

Related terms and sections

1027professional feesCA feeslawyer feesdoctor TDS10 percent194Jsection 393TDS

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.