Plz tell me If some teachers are teaching in school on part time basis (i.e. 2 or 3 period)and our school pay them by Cheque. These expenditure shown under the head of subject Expert not in salary. and we deducting TDS @10% u/s 194J. (Actully these teachers are govt. employee and some other issue we can`t show them under salary head.)
Now I think this is not liable to deduct TDS bcz teaching is out of scope of professional services of IT Act.
so Plz tell me payment to teacher is liable to deduct TDS or not.
01 April 2015
if tds is deducted under sec 194J means they are providing professional servcie which i do not feel so in this case and part time person can be employee and hence tds should have been deducted u/s 192
08 April 2015
we can conclude that teaching may be profession or may not be. it would be better that we should deduct TDS u/s 194J for payment to Teachers to avoid litigation.
CAclubindia
