TDS section for Fitness Trainer J or C?

My cousin is a fitness trainer and provides training in a gym, or client's place or even on Zoom.

Sometimes, clients deduct TDS. So far whoever has deducted has done it at 10% under 194J.

However, this week a client said that since the payment was for multiple sessions over many months, then it should be considered a contract and TDS deducted at 1% under 194C.

I understand it is the client's problem if they deduct wrong TDS, but does this logic make sense? Some clients who are not sure have asked about the rate of deduction in the past and we have always said 10%. But can we suggest 1% to any clients?

Replies (4)
Quick Summary
This discussion explores whether TDS for a fitness trainer should be deducted under section 194J at 10% for professional services, or under section 194C at 1% for contracts. The consensus leans towards 194J, as fitness training is generally considered a professional service. While clients may incorrectly apply 194C, the trainer's responsibility is to ensure the correct TDS is applied, with 194J being the safer option if unsure.

It comes in 194J only

In my opinion it is a professional service and TDS to be deducted u/s 194J @ 10%

If not sure then at safer side 10 is better

Thanks all. 

We won't suggest to anyone to deduct under contract. But if they decide that's what they want to do, then it will be their problem right if TDS wallahs find a problem?

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