Tds applicability
Aishwarya (student) (32 Points)
13 March 2017
kiran
(article trainee)
(164 Points)
Replied 13 March 2017
yes tds is applicable for this under section 194J. An honorarium is an amount of money paid to somebody, especially to a professional or famous person. A fee for providing a service. That is why honorarium comes within the ambit of professional or technical services and this in turn is the reason for its inclusion under 194J
here person includes everyone so it comes under 194J