I am a Sole proprietorship and we provide classroom and on the job training to different organizations. The topics may vary, it may be English language training, Customer service training, team building, voice and accent, etc.
The companies I have a contract with get in touch with me for such programs. I provide them with the trainers for duration as long as they need. The companies pay me a per trainer amount every month from which I keep back some profit and the remaining I pay to the trainer as per the contract I have with them.
All companies have been deducting TDS under 194J when they remit the payment to me.
In such an arrangement am I deemed to be a professional or a business?