TDS applicability on Driving Training Organized by Company

Hi,

Can anyone please advise what is the TDS applicability on Driving Training Organized by Company on Road Safety week.

Your quick response will be highly appreciated.

Thanks

Deepak Baluni    

Replies (2)
Quick Summary
This discussion seeks clarification on the Tax Deducted at Source (TDS) implications for driving training sessions organised by a company, specifically during Road Safety Week. One participant suggests that Section 194J of the Income Tax Act may apply, leading to a TDS rate of 10%, and questions whether this falls under technical services.

In my opinion, 194J will come into force and TDS @ 10% will be charged.

Will it not come in technical ?

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