TDS query on tution classes

it depends upon the nature of contract between them. but in my opinion TDS under section 194J would be applicable if the faculty  is not an employee of the institute.

Originally posted by : devesh
	hey please tell If an individual provides coaching/tuition classes like of  class12 under the banner of an educational institute(company)  then what sec of tds will apply 194J or 194H or tds on salary and among the above which is more beneficial???????

HI Divesh...

In my opinion TDS on coaching/tution is comes under professional charges if the person is the owner of the institute. If the person is a employee the section would be 192B

thanks for sharing

In tuition centres teachers are not employee as per my view hence section 194j should be applicable.

yes amit in tuition centres teachers are nt employee bt they are on commission basis

my query is whether that commission comes under 194h or j

tution are covered under professional service & liable U/s 194 J

it is very straight if u r paid salary for the same then 192 b orels

e if you are given professional charges then 194 j

Faculty paid on hourly basis and not on commission basis is exempt from 194J as tution is not profession as per definition of Sec. 194J, 194C can be applied.

There is recent Bombay Tribunal Decision that Tution is not Profession for Sec. 194J.

@ Mr. Sanjay Jha

can u pls provide me any kind of referance no. of that decesion ...
which shows that tution is not Proffetion ...

Awaiting for helpful reply..

thanks
Thakkar Sagar