It depends upon the nature of remuneration. If there is employer employee relationship, then TDS u/S 192 has to be deducted.This is generally applicable to directors who are in full time employment of the company. For payments like sitting fees to independent directors, 194J will be attracted, as it is considered a professional service and there is no Employer Employee relationship. So based on the above, find out which one is applicable in your case.
CAclubindia
