Tds on payment to karate trainer by an ngo

This query is : Resolved 

25 March 2021 sir, on payment to karate trainer by an ngo, whether tds
is required,
at what rate,
is it a payment for profesional/technical service,
under which head, sub-head n catagory for preparing challan.

25 March 2021 Deduct TDS under section 194J 10% under professional payment.


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