Tds on teachers payment

[nitin chhabra]

Payment made by a education institution to teachers on batch (classes) basis. Whether it is covered under 192 B or 194C or 194J

AI Summary

Payments to Teachers by Educational Institutions Fall Under Section 194J for Tax Deduction at Source A discussion on a forum addressed the applicability of tax deduction at source (TDS) for payments made by educational institutions to teachers based on classes taught. The query sought clarification on whether these payments fall under sections 192B, 194C, or 194J of the Income Tax Act. Two responses confirmed that such payments are covered under section 194J, as teachers are considered professionals for taxation purposes.