Tds on payment to visiting faculty lectures

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We at IIT deduct TDS on payment to visiting faculty who come here for guest lectures. Please let me know whether TDS is deductible on such payment or not or such service is covered under Professional or technical services or not? If not, please send me a strong proof of the same.

Replies (6)

Yes Chanchal,

 

This payment is covered under 194J, since this is a professional service given to IIT. Hence, you are required to deduct TDS on the same

Hello Ankit

Would you please send me some proof stating that Teaching comes under professional services, I need that for submitting further at my office.

 

Hi Chanchal,

 

This is not a teaching service. This is professional speaking, different from normal teaching.

There is an opinion on this, if you can give me your email id..i will email the same to you…

 

- Ankit

 

hello ankit

Thanks a lot. Please send the same at khandelwalchanchal06 @ gmail.com

Also in my view it should come under the provisions of 194J but while reading the sec. 194J with Sec.44AA  and also Explanation 2 to clause (vii) of sub-section (1) of Section 9 I am not able to justify myself that he is giving professional service to us which will cover u/s 194J.

Also i have gone through the article published in THE HINDU at https://www.thehindubusinessline.in/mentor/2007/08/13/stories/2007081350521300.htm

an advance ruling given  as A.A.R. NO. 597 OF 2002

Thanks again and waiting for your response.

I will send it to you… I read the article….

The opinion has a reference to the same…however, it says TEACHING is not a profession. Hence, the regard must be had to the essence of the lectures taken.

Since, every lecture given be a faculty cannot be teaching and be a part of the curriculum Hence, if the lecture contains matter outside the scope of the regular curriculum, it may nt be allowed as regular teaching and qualifies for professional speaking.

Have a look at this article…the third last paragraph

 

https://articles.economictimes.indiatimes.com/2013-06-03/news/39714718_1_income-tax-department-tds-tax-top-executives

would it be possible to share opinion on amrinhimani.co @ gmail.com please ??

 

Thanks

Amrin


CCI Pro

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