Professional services
This query is : Resolved
24 December 2013
Does teaching service come under professional service under the TDS section 194J?
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
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
24 December 2013
if you works with your employer in employee relation tds applicable under section 192B
.
.
however if there is no employee-employer relation tds applicable to you 194J
.
.
however if there is no employee-employer relation tds applicable to you 194J
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.
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
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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