Section 194J

[Guest]

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 ?

AI Summary

Is 'Technical Training' a Professional Service? Section 194J Clarifies TDS Deduction Requirements for Trainers' Fees. A query was raised regarding whether 'technical training' provided to employees qualifies as a 'professional service' under Section 194J of the Income Tax Act, necessitating a Tax Deducted at Source (TDS) deduction. A respondent clarified that if the trainer charges professional service fees for the technical training, the assessee must deduct TDS at a rate of 10% under Section 194J. Another participant expressed gratitude for the knowledge shared, indicating the forum's role in disseminating information.