Is tds is applicable for the payament of traning of security

This query is : Resolved 

03 December 2012 in what section applicable for payament for the traning of security guard?

03 December 2012 194J... fees for technical/ professional services

04 December 2012 if this training is done on contract basis with a party . then which section is applicable.. plz assist me


04 December 2012 It will not make any difference UNLESS the training course includes something on similar lines to "works contract"

05 December 2012 I beg to differ with Amol as the term professional has been specified which does not include trainers. According to my view, it will fall under section 194C as works contract.


05 December 2012 Contrary view is always welcome. Thank you Chintan.



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