TaxTMI 
TaxTMI 
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 ?
Section 194J
09 Mar 2016 
2 Replies 
1532 Views Asked by
Guest 
TDS on professional services: training fees billed as professional service require deduction at source under Section 194J.
Where a trainer invoices technical training to an assessee as charges for professional service, those payments are treated as payments for professional service and attract the payer's obligation to deduct tax at source under the applicable TDS provision; the payer must therefore withhold tax when the service provider characterizes the training fees as professional service. (AI Summary)
Where a trainer invoices technical training to an assessee as charges for professional service, those payments are treated as payments for professional service and attract the payer's obligation to deduct tax at source under the applicable TDS provision; the payer must therefore withhold tax when the service provider characterizes the training fees as professional service. (AI Summary)