Tds deduction on payment of benefits of employees

X Ltd is paying for employee yoga and destressing expenses totalling £39,000, with A Ltd deducting 50% from salaries. The discussion explores the correct TDS section and amount for these payments. While no specific provision exists, Section 194J is suggested for the full amount, despite debate on whether yoga instruction qualifies as a professional service under this section or if Section 194C would apply if an institute is contracted.