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TDS on training courses

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26 April 2023 G mrng experts
Received bill for soft skill , communication training & for basic computer skill classes taken for students for a week by a training institute there bill includes training materials cost also total inv value (1,65,200/- for training class 1,51,200/- & material cost 14,000/-) now my question is whether TDS applicable for this situation or not if applicable means what % .

TDS applicable on full invoice value or it will applicable only for the services value (which means excluding material cost) Experts kindly advice me

Thank you

26 April 2023 Deduct TDS u/s. 194J at 10% over service part, i.e. on Rs. 1,51,200/-

26 April 2023 Sir
Thank you for the valuable information




26 April 2023 You are welcome.



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