I am working with a Govt. orgnisation named NBCFDC, which provide skill development trainings to poors. for this pupose NBCFDC make agreements with some Skill sector counciles. then skill sector counciles appoint some traing providers to provide the training (one of the training is beauty parlour training) then NBCFDC make payment to skill sector counciles.
So my question is while making payment to skill sector councile whether the TDS should be deducted u/s 194C or u/s 194J
" skill sector" name itself suggests, it will come under 194J
But sir the skills sectors do not provide the training themself they appoint training providers from diffrenet differnet locations.
Also the defination of professional and technical services does not include beauty parlour training service.
You are providing TRAINING (and not just beauty parlour-ing), with the help of some skilled trainers!!! Department will sent notice if 194C selected.
Yes it will be come under 194J
CAclubindia
