Section 194J, Income Tax

[Prashant Premlani]

Whether "technical training" received by the employees of the assessee would be covered under "professional service" received by the assessee to be liable for TDS u/s 194J ?

Posts / Replies

[Ganeshan Kalyani]

The trainer would have raised professional service charges on the assesses for technical training provided to its employee. In this case, the assessee is liable to deduct TDS@10% under 194J from the payment to be made to the service provider. Thanks.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

Sir, Thanks for enrichment of my knowledge ( a layman in Income Tax).