Tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 April 2013 Dear expert,
how do we define professional servise under income tax for the purpose of tds. does teaching comes under professional servcie.
thanks
anil

CA Sourabh Agarwal

CA Sourabh Agarwal (Expert)
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16 April 2013 "professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section;

Teaching do not come under notified profession.