Professional services

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Query Ask a Query

JIFFIN JOSEPH

JIFFIN JOSEPH (Querist)

24 December 2013 Does teaching service come under professional service under the TDS section 194J?

@VaibhavJ

@VaibhavJ (Expert)

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)

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

JIFFIN JOSEPH

JIFFIN JOSEPH (Querist)

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)

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

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now