charitable instituiom have made a agrrement with the company providing abacus language teaching.this comoamy teaching abacus to students of the charitable trust.company charges fees from charitable institution om per student basis.this cause is present in the agreement.whethee charitable institution liable to deduct TDS.if yes then under which section 94c or 94j?
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Income tax tds
Replies (3)
194J apply
Wha not 94c ??
There is no need to deduct TDS u/s 1 94J where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed‑
Section194J provides that ‘Professional Services’ means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section.
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