Professional Services’ means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of Section 44AA or of this section.
(5) The profession of Sports.
Umpires and Referees,
Coaches and Trainers,
Team Physicians and Physiotherapists,
Read more: http://www.simpletaxindia.net/2008/08/tds-us-194-j-scope-of-professional.html#ixzz1xA98aEdk
[ 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08 ]
Tax is required to be deducted at source @ 10%
This rate of 10% has been enhanced from 5% w.e.f. 1.8.2007.
(6) Multilevel TDS on Software to end wef 01.07.2012.(finance Minister announcement)