According to the search results, the TDS rate under Section 194J is 10% of the payment made towards professional or technical services covered under this section. If the recipient of income doesnt furnish their PAN to the deductor, then TDS is to be deducted at a rate of 20% . However, from June 1, 2017, TDS is to be deducted at a rate of 2% where the payee is engaged only in the business of operation of a call center. It is important to note that TDS is required to be deducted under Section 194J if the payment towards professional or technical services covered under this section exceeds Rs. 30,000 per annum.