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

[DR.MARIAPPAN GOVINDARAJAN]

Section 194J will be applicable.

[Tax Baniya]

Teacher is covered under the definition of professional so it will be covered under section 194J.

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AI Summary

TDS on professional fees: payments to teachers treated as professional services attracting withholding under section 194J. Payments by an educational institution to teachers on a batch basis are to be treated as payments for professional services and subject to withholding under the provision applicable to professional fees rather than as payments under contractor or payroll-specific provisions.