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TMI BlogApplicability of TDS u/s 194C for a lecturer on German LanguageX X X X Extracts X X X X X X X X Extracts X X X X ..... A) Can a payment of a Honorarium to a lecturer on Foreign Language be covered for TDS u/s 194C or 194B ) Can a payment to an institution for deputing a teacher for German language can be covered by the said section Kindly refer to the following judgements: 1. Bombay Goods Transport Association V/s CBDT 210 ITR 136 (Bom)/(1994) 2. All Gujrat Federation Tax Consultants v/s CBDT (1995 (3) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 - GUJARAT High Court)= 214 ITR 276 /280 (1995) Taxmann Guj HC 3. SRF Finance Ltd. V/s CBDT (1994 (9) TMI 59 - DELHI High Court) 4. Andhra Pradesh tax Bar Association V/s CBDT (1994)118 CTR A.P. 281. section 194C is applicable only to payments made to any person for any work and not the payments made as fee for services rendered. - As per judgement in SRS Finance Ltd. V/s CBDT (1994 (9) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 59 - DELHI High Court) - Reply By Sankar Bagchi - The Reply = Honorarium paid to a lecturer on Foreign Language not covered for TDS u/s 194. TDS on professional services is covered u/s 194J(1)(d)with respect to education services rendered to potewntial user in connection with business of industrial or commercial nature. - Reply By manoj gupta - The Reply = Honourarium paid to a lecturer is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered under section 194J (TDS on professional services)for deduction of TDS and not under section 194C. - Reply By DEV KUMAR KOTHARI - The Reply = strictly speaking honorarium cannot be called 'fees' or 'remuneration' for professional services. However, in view of dis-allowance in case of failure to deduct tax,to avoid disputes on front of TDS default and dis allowance it is advisable to deduct t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax u/s 194 J. There is no harm in TDS- one can save liability of interest for delay in payment of advance tax installments. You can also search and refer to some other issues on the subject honorarium vis a vis professional fees found in discussion forum. - Applicability of TDS u/s 194C for a lecturer on German Language - Query Started By: - MAHESH MATHUR Dated:- 17-8-2010 Income Tax - Got 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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