TDS on training fees??

Joseph Jayanth Rao (CA Final) (58 Points)

24 April 2010  

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??