Become a Govt. Certified GST Practitioner in just 60 hrs. Register Now!

Tds

Neha singh (Associates Executives) (114 Points)

21 February 2015

Dear,

Payment made to Adjunct faculty who is appointed for temporary period under a contract attracts Tds u/s 194j or 194c?please give me strong case law.

Reply
Follow
Share

2 Replies

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)
Replied 21 February 2015

To be deductible u/s.194J, Payee should be covered under 44AA. Up to now, the following professionals convered. Lega, Medical, Architect, Accountancy, Technical, Engeneering, Interior Decorator services and any other professionals as notified under board. So far only two professional are coverd as per Latest notification. 1) Film artists 2) Authorised Representative. So adjunt faculty (Professors hired for temporary period). Latest notification w.r.t to any professional notified byboard is "Circular No.619, dated 04-12-1991". So payment to Adjunt facility will covered under sec.194C.

Upgrade to CAclubindia Pro. Subscribe Now!

Neha singh (Associates Executives) (114 Points)
Replied 21 February 2015

Originally posted by : Nuli Swami Ayyappa
	To be deductible u/s.194J, Payee should be covered under 44AA. Up to now, the following professionals convered. Lega, Medical, Architect, Accountancy, Technical, Engeneering, Interior Decorator services and any other professionals as notified under board. So far only two professional are coverd as per Latest notification. 1) Film artists 2) Authorised Representative. So adjunt faculty (Professors hired for temporary period). Latest notification w.r.t to any professional notified byboard is "Circular No.619, dated 04-12-1991". So payment to Adjunt facility will covered under sec.194C.

Thanks a lot Mr.Nuil Ayappa,I satisfied with your reply but can you please give any strong case study regarding this matter so that i can defend myself.Thanks again so much.