03 March 2010
TDS on honorarium for examinership is explained to be made u/s 194J. However, since an honorarium is paid to a person as exgratia payment for acting as a volunteer capacity, in my opinion TDS on such honorarium is applicable u/s 194C as in case of coaching fees paid by sports club, seminer fees paid for attending and contributing for seminer etc. Kindly explain giving logic of application of TDS on honorarium payment for examinership u/s 194J.
03 March 2010
It does not seem to be covered under 194J because it is not the professional or technical service as envisaged and specified under section 194J.This is a contract for work not covered specifically under 194J so should be covered under 194C. CA Lekh Sood
03 March 2010
Section 194J Clealry defining the professional services which the person doing based on the professional qualification held by him.so in your case sec.194C will apply
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