The rules have generally been thoroughly enforced over the years with Form 26AS; the digital versions being highly efficient and popular. However, an unintended consequence has been that there is undoubtedly one area causing some hardship. The provisions relating to TDS on professional services, technical services, remuneration paid to directors excluding salary, royalty and payment in nature of non-compete fees are governed by Section 194J of the Indian Income Tax Act. With Section 194J(c) stating that where any sum referred to as professional services, technical services, remuneration paid to directors excluding salary, royalty and payment in nature of non-compete fees is credited to any account, whether called “suspense account” or by any other name, in the books of account of the person liable to pay such sum, shall be deemed to be the credit of such sum to the account of the payee and the provision of tax payment u/s 194J(1) will apply accordingly.