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Under section 194J, the TDS rate depends on the type of payment: 10% for fees for professional services, and 2% for fees for technical services (and for a call centre business). Royalty and non-compete fees are also covered by 194J; royalty for sale, distribution or exhibition of cinematic films is 2%, other royalty is 10%. These rates apply for FY 2025-26.
TDS applies once the payment to one person in the year crosses the threshold, which is ₹50,000 for FY 2025-26 (it was ₹30,000 earlier). If the payee has no PAN, a higher rate under section 206AA can apply. Whether a particular payment counts as professional or technical services depends on the facts, so please confirm it with your CA.
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