Professional services

TDS 1150 views 7 replies

is tds deducted on a erson who is a guest and have come for motivational speaking

Replies (7)

amount of bill exceeds 30000/= in single bill then please deduct under section 194C

please deduct tds under sec 194j if he provides​ PAN NO otherwise deduct 20 percentage
1. No Tds is to be deducted for honorarium

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

I like honararium concept, can be 

But even that will be liable to tax. Hence my view also tds u/s 194J

SEC 194 J 10 of the payment of it exceeds 30000 provided pan if not 20 shall be deducted


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