Query

Yes,194J if the Institute is resident.

can you provide any case law in this regard

Regard

Rahul

I am aware that The Delhi tribunal has held that payments to institutions providing technical training to employees of assessee are not payments for providing professional services and would not attract withholding tax provisions of 194J.

But, Pl read the discussion at the foll link

/forum/tds-on-training-expenses-76476.asp#.UutFST2Sy8o

earlier you said tds to be deducted .but tribunal decision and your opinion is different .it means it is an debatable issue.

It is definately a debatable issue.
In my view you should deduct tax.