TaxTMI 
TaxTMI 
Payment made by a education institution to teachers on batch (classes) basis. Whether it is covered under 192 B or 194C or 194J
Tds on teachers payment
30 Dec 2014 
2 Replies 
8746 Views Asked by
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. (AI Summary)
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. (AI Summary)