14 December 2010
No Chef is not considered under professional services under Section 194 J because as per definition of professional it consist- Legal Profession Medical Profession Engineering Architect Chartered Accountants Technical Consultancy Interior Decoration Advertising Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction. Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer. Company Secretary Profession of Information Technology.
In this list chef is not include so his tds will not be deducted