Tds on trainer under csr activity

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 September 2015 We have co. & we paid traning charges to trainer for giving training for garment making course under CSR activity. monthly 8000/-. now we have to deduct the TDS u/s 194j

Amol S Joglekar

Amol S Joglekar (Expert)
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17 September 2015 Normally deduct TDS u/s 194J in such cases.

In a very remote possibility, when the training is imparted along with the cost of arranging study material, hall, projector etc, the whole activity may fall under 194C.

In your case, go for 194J