I think tds will be deducted u/s 194j, if amount exceeding rs. 30000/-,because it's come under professional and technical services .so tds is deductible @ 10%
1. Giving motivational speech does it require any application of professional knowledge to deduct TDS 194J. 2. Is giving motivational speech a service in the nature of technical service provision. No 3. Hence TDS u/s 194J is not correct view