TDS u/s 194J - training honorarium

I received a payment towards a lecture session about Rs.14000, on which a TDS of 1400 was also deducted and is shown as business income. for filing ITR which form is to be considered. Kindly advise

Thanks 

GR Babu

Replies (2)
Quick Summary
Honorarium received for lecture or training sessions is generally treated as professional income under Section 194J. The recipient should report the gross receipt in ITR-3 or ITR-4, depending on eligibility, and claim the TDS credit reflected in Form 26AS.

To file your ITR for a training honorarium of Rs. 14,000 with TDS deducted under section 194J, you should report the gross amount in ITR-3 or ITR-4 as business/professional income and claim the Rs. 1,400 TDS credit available in your Form 26AS.

 

Training fees paid to an external trainer generally fall under Section 194J (fees for technical services) at 10%, because the trainer is providing specialized knowledge or skill. It would fall under Section 194C (contractual work, 1-2%) only if the arrangement is purely for output delivery rather than professional expertise.
With Q4 TDS returns due May 31, the safer approach is to deduct at 10% under 194J; treating it as 194C carries the risk of short deduction and interest under Section 201 if an assessing officer takes a different view.

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