TDS deduction u/s 194j , Technical services

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Arun Rana (Querist)
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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.....

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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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.

Rupesh Jain

Rupesh Jain (Expert)
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10 June 2016 TDs will deducted u/s 194J if total bill exceeds Rs. 30000/- in a year.

Arun Rana

Arun Rana (Querist)
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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

Arun Rana

Arun Rana (Querist)
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15 June 2016 http://articles.economictimes.indiatimes.com/2008-01-16/news/28456159_1_194j-tds-withholding

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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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** |

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**Note:** The deductor should check if the institute is exempted under Section 10(23C) or 12AA to decide TDS applicability.

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**Would you like me to help you with a checklist to confirm exemption status or how to apply TDS practically?**

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