TDS on training fees??

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Should TDS be deducted from payment made towards training fees u/s 194J?? As far as i am aware there was an article i read which said that Training is "imparting of knowledge" and hence wouldn come under Professional/Consultancy fees..However, i am still unsure and confused about it.. can some one hlp me on this??

Replies (1)

It's actually very ambiguous. As far as say a corporate trainer is concerned who takes training sessions at corporates for a specific form of training and renders services like these to a large number of clients, training fees paid to such a person would be liable under 194J since he is rendering professional services. 

 

In most of the cases training fees paid to a concern for specialized form of training, would be liable under 194J. 

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