Regarding sec 194j

This query is : Resolved

CA Shyam Agarwal (Querist)
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01 April 2015 Hello Friends

Plz tell me If some teachers are teaching in school on part time basis (i.e. 2 or 3 period)and our school pay them by Cheque. These expenditure shown under the head of subject Expert not in salary. and we deducting TDS @10% u/s 194J. (Actully these teachers are govt. employee and some other issue we can`t show them under salary head.)

Now I think this is not liable to deduct TDS bcz teaching is out of scope of professional services of IT Act.

so Plz tell me payment to teacher is liable to deduct TDS or not.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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01 April 2015 if tds is deducted under sec 194J means they are providing professional servcie which i do not feel so in this case and part time person can be employee and hence tds should have been deducted u/s 192

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 April 2015 https://www.caclubindia.com/experts/tds-for-teachers-3311.asp#.VRwVdvmUe3s

Also check out above link.

CA Shyam Agarwal

CA Shyam Agarwal (Querist)
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08 April 2015 we can conclude that teaching may be profession or may not be. it would be better that we should deduct TDS u/s 194J for payment to Teachers to avoid litigation.

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