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Tds

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(Querist)
04 March 2013 Whether TDS is deductible on training fees paid to an Institute. The Institute conducted training course for oue employees? If yes, under which section??? Whether there is any difference on TDS applicability when training is conducted by Institute at my office premises and when it is conducted at institutes own premises?
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CA Parul Saxena

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CA Parul Saxena (Expert)
04 March 2013 Training is conducted at intitutes'premises or at your office doesn't make any difference as far as TDS is concernced. The point is some work has been done by the Institute and if the limit crosses then TDS is to be deducted under section 194C @1%...of the bill amount raised by the Institute..
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Azmathullah Khan

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Azmathullah Khan (Expert)
05 March 2013 Sec 194J, TDS on Profession @ 10%, to be deducted if amount exceed Rs.30000/-, Profession training come under profession services not the contract.

1% TDS for contract for individual & 2% for Other than individual. therefore if you treating it as a contract then deduct 1% or 2% depend upon the status.
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