03 February 2015
Sir please tell me training fee attract section 194J. one of our employee get training and company paid his training fees. TDS applicable on Training Fees or not..
03 February 2015
thank you sir... but Training is a continuous process because technology is changing very fast and one needs to keep touch with such technology and therefore, expenses incurred towards training cannot be termed as “fee for technical services”
03 February 2015
Any sum paid to person offering professional or technical service will attract 194J. In this case, giving training will fall in technical service.
CAclubindia
