Applicabilty of tds ?

kathiravan (erode) (99 Points)

21 May 2013  

Hi friends : I need clarification of TDS applicability in the following case..

In education Institution.., Pay the Amount to Teaching Facilitywho taking Class Regulary during the year for taking class on hourly basis.. Such payment Exceed Rs.75,000 during the Year..,

In this case TDS is applicable or not..,

If applicable which Section its Applicable.., Guide me...