A teacher not having a degree of B ed / M ed will be treated a professional or not if he or she received a payment from school / college / any other institutions. If a payment is made TDS has been deducted then under which section we would submit the TDS amount. Will sec 194J would be applicable or not ?
3 Replies
Chandrashekar
(Chartered Accountant)
(32 Points)
Replied 07 September 2012
| Originally posted by : Murari Lal Agarwal | ||
 |
A teacher not having a degree of B ed / M ed will be treated a professional or not if he or she received a payment from school / college / any other institutions. If a payment is made TDS has been deducted then under which section we would submit the TDS amount. Will sec 194J would be applicable or not ? |
 |
Need some more informations:
1st) Does the mentioned teacher have a reasonable years of experience in the given field??
2nd) Is the teacher on school/ colleges payrole?
Sathya
(Articled Clerk)
(118 Points)
Replied 07 September 2012
In my opininon,
Check for the existence of employer-employee relationship.
If Employer-Employee relationship exists between institution and teacher, TDS U/s 192 will apply.
If Not, 194 J will apply.
It may be noted that the rate and treshold limit under these sec. are different.
Murari Lal Agarwal
(Chartered Accountats)
(33 Points)
Replied 11 September 2012
Yes the mention teacher have aprox 15 years of experiance and he is not in any pay roll
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