Tds deduction on payment of benefits of employees

There is no specific provision for payment made for yoga and destressing services.
however tds can be deducted u/s 194J on complete 39000/-

But it is not a professional service as per section 194j?

In my opinion yoga instructor are covered under 194j because specific training is required to be a yoga instructor...however if u assessee has entered into any contract with yoga institute tds u/s 194 C will be deducted

It is a one time activity only. and confusion is there is specific professions mentioned according to section 44A of the income tax act is applicable to businesses and professionals belonging broadly to particular sectors and professions, these include:

Legal

Engineering

Medical

Architecture

Entertainment 

Accountancy

Company secretary

Interior decoration and 

Technical consultancy 

which are considered as professions for 194 j.