Professional services

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JIFFIN JOSEPH

JIFFIN JOSEPH (Querist)
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24 December 2013 Does teaching service come under professional service under the TDS section 194J?

@VaibhavJ

@VaibhavJ (Expert)
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24 December 2013 Hi

Yes it comes under professional service if it is not fixed hours working.

When you provide teaching services in Colleges it is covered under 192B.

Thanks//VaibhavJ

Ganeshbabu K

Ganeshbabu K (Expert)
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24 December 2013 if you works with your employer in employee relation tds applicable under section 192B
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however if there is no employee-employer relation tds applicable to you 194J

JIFFIN JOSEPH

JIFFIN JOSEPH (Querist)
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24 December 2013 But if you read the sction 194j, it is said that professional services include services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or profession of accounting or technical consultancy or interior decoration or advertising.

@VaibhavJ

@VaibhavJ (Expert)
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24 December 2013 Hi

Pl refer Max Muller Bhawan 268 ITR 31 it had been made clear that TDS u/s 192 is applicable to part time employees also. This includes doctors and teachers also.

Now if you are visiting faculty ie. not a full time / part time teacher, then S/192B does not apply.

Also note here that the teaching requires special / personal skill and intellect and it is not a labour work so can not fall under S/194C and provisions of S/194J is attracted.

Refer case law: https://www.indiankanoon.org/doc/33569284/?type=print

Thanks//VaibhavJ

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