Tds on payment to teachers and return u/s 44ADA


This query is : Resolved 

30 January 2020 Payment by Private Educational Institution to Teachers covers in which section for the purpose of TDS, whether in 194J or 194C and why?
If covers in 194J, can the teachers file their returns u/s 44ADA.
State the relevant extract of relevant section or case law.

30 January 2020 Tds on teachers comes under salary 192 B , if you are not comes under employer and employee relationship you can engage on professional fees 194J

In Section 44ADA, there is a reference to the professions referred to in Section 44AA(1) of IT Act, 1961. The teaching profession or the activity of preparing content material is not covered under Section 44AA(1) or the various notifications issued to notify a profession in this regard.


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