TDS deduction u/s 194j , Technical services
This query is : Resolved
10 June 2016
Pls. enlighten me with regard to TDS deduction on technical services u/s 194j .....
If any educational/ technical institute is imparting the training of computer education, hospitality mgmt., technical trades (mechanical, electrical) etc. are also liable to deduct the TDS @ 10% while making the payment to them....
Early response awaited.....
10 June 2016
Yes ,TDS is applicable u/s194J if payment Exceeds Rs.30000 or More in a year than 10% TDS to be deducted.
10 June 2016
TDs will deducted u/s 194J if total bill exceeds Rs. 30000/- in a year.
15 June 2016
sir pls further clarify about this link on TDS deduction for training fees http://articles.economictimes.indiatimes.com/2008-01-16/news/28456159_1_194j-tds-withholding
15 June 2016
http://articles.economictimes.indiatimes.com/2008-01-16/news/28456159_1_194j-tds-withholding
27 July 2025
Hey! About TDS under **Section 194J** on technical services — here’s the gist:
### When is TDS under 194J applicable on payments to educational/technical institutes?
* **Section 194J** applies on payments for *professional services* or *technical services*.
* Fees paid to institutions for imparting **technical training** or education *can* attract TDS u/s 194J @ **10%**.
* However, there are some exceptions/exemptions:
* If the payment is towards **tuition fees** for education by an institution **exempt under Section 10(23C)** or **Section 12AA** (like charitable trusts running educational institutions), then TDS may **not** apply.
* If the payment is for purely educational services (like regular school/college fees), generally TDS is not deducted.
* If the institution is providing **technical or training services** (like vocational training, computer courses, hospitality management training) on a **commercial basis**, TDS @10% is applicable.
### To summarize:
| Payment to Institute For | TDS under 194J Applicable? |
| ---------------------------------------------------------------------------------- | -------------------------- |
| Regular education fees to exempted school/college | **No** |
| Technical/training services (computer, hospitality, mechanical, electrical trades) | **Yes, @10%** |
| Payments to charitable trusts with exemption | Generally **No** |
---
**Note:** The deductor should check if the institute is exempted under Section 10(23C) or 12AA to decide TDS applicability.
---
**Would you like me to help you with a checklist to confirm exemption status or how to apply TDS practically?**
### When is TDS under 194J applicable on payments to educational/technical institutes?
* **Section 194J** applies on payments for *professional services* or *technical services*.
* Fees paid to institutions for imparting **technical training** or education *can* attract TDS u/s 194J @ **10%**.
* However, there are some exceptions/exemptions:
* If the payment is towards **tuition fees** for education by an institution **exempt under Section 10(23C)** or **Section 12AA** (like charitable trusts running educational institutions), then TDS may **not** apply.
* If the payment is for purely educational services (like regular school/college fees), generally TDS is not deducted.
* If the institution is providing **technical or training services** (like vocational training, computer courses, hospitality management training) on a **commercial basis**, TDS @10% is applicable.
### To summarize:
| Payment to Institute For | TDS under 194J Applicable? |
| ---------------------------------------------------------------------------------- | -------------------------- |
| Regular education fees to exempted school/college | **No** |
| Technical/training services (computer, hospitality, mechanical, electrical trades) | **Yes, @10%** |
| Payments to charitable trusts with exemption | Generally **No** |
---
**Note:** The deductor should check if the institute is exempted under Section 10(23C) or 12AA to decide TDS applicability.
---
**Would you like me to help you with a checklist to confirm exemption status or how to apply TDS practically?**
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