our company has appointed trainers under a Trainer contract agreement in the field who done product training and business opportunity meetings in various part of countries. and for this company pay trainers per meeting fee. their Hotel Booking, travelling expenses,ticket booking is done by company.
Let following exp incurred in a year
1)Trainer Fee :- 250000
2)Hotel Booking:- 200000 ( total of expenses for booking in various hotels i.e. not single hotel)
3) other expenses relating to meeting(ticket book,traveling exp,misc exp):- 150000
please tell on which amount tds to deduct and if it not liable to tds then reason for the same.
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Tds on seminar expenses
Replies (9)
Trainer fee amount only...
Wait for others reply....
agree with above deduct TDS @ 10% under sec 194j
dear valji,as we are doing contract with trainers...are you sure that tds to be deuct under section 194j?
it will come under 194J -Professional and Technical services not in 194C -Contractors
it will come under sec 194 j i am sure
Please note that for application of TDS u/s 194J, there shud be some professional fees to be incurred. Professional expenditure is said to be incurred if you are giving any advise on any matter and which requries application of mind.
In the present case the trainers are not giving any advise on any matter & they do not require any application of mind. They are just imparting the knowledge that they have to teh trainees.
Hence TDS u/s 194C should be applicable as ther exists an contractual agreemtn between teh two parties.
Undoubtely 194c hi lagega.
if section 194J applicable then under which of following services it will cover
- Professional Services: Areas covered
- Legal Profession
- Medical Profession
- Engineering
- Architect
- Chartered Accountants
- Technical Consultancy
- Interior Decoration
- Advertising
- Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction.
- Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer.
- Company Secretary
- Profession of Information Technology.
- Professional Services: Areas covered
- Legal Profession
- Medical Profession
- Engineering
- Architect
- Chartered Accountants
- Technical Consultancy
- Interior Decoration
- Advertising
- Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction.
- Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer.
- Company Secretary
- Profession of Information Technology.
We are Paying Traing and Participation Charges to CII for seminar and Some times One Day Foundation Course participation charges also.
Pls suggest which section is applicable 194C or 194J
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