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Applicabilty of tds ?

TDS / TCS 794 views 4 replies

Hi friends : I need clarification of TDS applicability in the following case..

In education Institution.., Pay the Amount to Teaching Facilitywho taking Class Regulary during the year for taking class on hourly basis.. Such payment Exceed Rs.75,000 during the Year..,

In this case TDS is applicable or not..,

If applicable which Section its Applicable.., Guide me...

Replies (4)

TDS is applicable u/s 194 J since the institute is treating it as honorarium... 

TDS 194J @ 10%

TDS is applicable u/s 194 J @ 10 amount>30000

TDS Under Professional Service @ 10%.

Further in case of any Professor who is having Advocate Degree, Coaching classes need to pay Service Tax by Reverser Charge Mechanism.


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