For tax year 2026-27, what is the threshold for deduction of tax on fees for professional services paid by a specified person to a resident under section 393(1), Table item 6(iii), of the Income-tax…

Item 6(iii) of the Table in section 393(1) sets a threshold of ₹50,000 for fees for professional or technical services, royalty and similar sums, while fees or commission to a company director carry no threshold. ₹30,000 is the per-sum limit for contract work under item 6(i), not for professional fees.