Section 194J is related to TDS on professional and technical services and covers individuals and HUFs who are required to get their accounts audited under section 44AB. Whereas, Section 194M is applicable to individuals and HUFs who are not required to audit their accounts under Section 44AB. This section mandates TDS deduction at the rate of 5% for payments to contractors and professionals, and commission/brokerage if the payment exceeds Rs. 50 lakh in a financial year.