Tds applicable on registration fee of training & development

This query is : Resolved 

12 February 2019 Kindly any tell me whether TDS Applicable on Registration fee of Training & Development

If yes kindly share the any case study or rules regarding that.

14 February 2019 training and development would amount to providing services in technical fiend and therefore shall be covered under professional services which requires TDS under section 194J. However it is not applicable when payer or deductor is an individual/ HUF and their books accounts of the payer are not required to be audited in the immediate preceding year.



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