Which TDS section Applicability - Education support services

The assessing officer considers conducting a service for placement for students abroad for education as a consulting service. But what he doesnt seem to be understanding is there are a whole gamut of services being given here which includes ticket, VISA processing, college admission etc.

Question is under which category of TDS would this apply. Would it be a contract 194C or professional service as consultation under 194J? And how can I as an assessee argue this with the officer?

This impact many students who get unncessarily burdened with such tax cost.

Replies (2)
Quick Summary
This discussion addresses the correct TDS section for education support services, such as student placement abroad. The assessing officer initially considered it a consulting service, but the services encompass a broader range including ticket processing, visa assistance, and college admissions. The consensus is that these bundled services, requiring professional expertise, fall under Section 194J as advisory and consultancy services. Even ancillary services like ticketing are covered under this section, as supported by CBDT Circular No. 715.

Services for Student Placement Abroad are generally offered as a bundled package, covering a wide range of support such as placement assistance, admission and application guidance, visa preparation, guaranteed admission to partner institutions, ticketing, etc. Rendering such services requires specialized professional knowledge and expertise, and therefore falls within the ambit of advisory and consultancy services. Accordingly, the entire package would attract TDS under section 194J.                                                                                                                                                                                                                          Ticketing, though contractual in nature, being ancillary to the main consultancy service, is also covered under the same section.                                                    This categorization is supported by CBDT Circular No. 715 dated 08.08.1995, which provides clarificatory guidance.

thank you for the reply. will check the notification.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
29 July 2026
ACCOUNTANT

ONESTEP GST SOLUTION

New Delhi

B.Com

View Details
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Follow