Tax treatment for payment to trainers

Dear all,

We need to pay the amount to trainers. What is the TDS rate for payment of trainers . Whether IT sec 194J or 194C.

Please clarify with detailed explanations.

Awaiting your valuable replies.

Thanks &Regards

Jayachandra Naidu

Email: jayachandrayv @ gmail.com

Replies (3)

Dear Jayachandra naidu,

 

payment to the trainers covers u/s 194 J as he is rendering professional services to train some one

Dear Sir, Thanks you for your reply. Still I have confused because this “NOTIFICATION NO. 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08” says only Sports activities. I feel not for others. I have copied notification details here: In exercise of the powers conferred by clause (a) of the Explanation to section 194J of the Income Tax Act, 1961, Central Board of Direct Taxes hereby notifies the services rendered by following persons in relation to the sports activities as “Professional Services” for the purpose of the said section, namely: – Sports Persons, Umpires and Referees, Coaches and Trainers, Team Physicians and Physiotherapists, Event Managers, Commentators, Anchors and Sports Columnists. Awaiting your replies Thanks & Regards Jayachandra Naidu Email: jayachandrayv @ gmail.com
Originally posted by : Jayachandra Naidu
Dear Sir,
Thanks you for your reply.
Still I have confused because this “NOTIFICATION NO. 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08” says only Sports activities. I feel not for others.
I have copied notification details here:
In exercise of the powers conferred by clause (a) of the Explanation to section 194J of the Income Tax Act, 1961, Central Board of Direct Taxes hereby notifies the services rendered by following persons in relation to the sports activities as “Professional Services” for the purpose of the said section, namely: –
Sports Persons,
Umpires and Referees,
Coaches and Trainers,
Team Physicians and Physiotherapists,
Event Managers,
Commentators,
Anchors and
Sports Columnists.

Awaiting your replies

Thanks & Regards

Jayachandra Naidu
Email: jayachandrayv @ gmail.com

Dear jayachandra 

 

for the safer side you are strongly advised to deduct TDS u/s 194 J

 

Thankyou

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