26 September 2022
Hello everyone I want to know that whether TDS is deductible for an amount paid to a Examination Conducting Agency (i.e. Private Agency conducting exams in Schools and declares ranking of the student / Science Olympiad Exam) The amount paid on the basis per student @125/- and total amount is more than 2.0 lacs.
The agency will provide OMR Sheets and question papers and will declare result and issue certificates.
As per my knowledge TDS u/s 194J should be deducted.
CAclubindia
