17 September 2024
I would greatly appreciate it if you could provide us with information on whether TDs are applicable for the TOEFL exam which we are conducting for our Inhouse facultys and under which section it fall.
15 December 2024
Yes, the fees paid for the TOEFL exam are typically categorized under professional or technical services. According to Section 194J of the Income Tax Act, TDS is applicable on payments made for professional services, which can include examination fees when provided by an educational service provider. Rate is 10%.