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Tax treatment for payment to trainers

Jayachandra Naidu (Accountant) (171 Points)

08 April 2014

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

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3 Replies

Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2010 Points)
Replied 08 April 2014

Dear Jayachandra naidu,

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

Jayachandra Naidu (Accountant) (171 Points)
Replied 11 April 2014

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

Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2010 Points)
Replied 11 April 2014

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