Income tax on the honorarium for exam supervision, examiner

prashant (Others) (26 Points)

26 January 2013

Dear all,

may i seek your imp advice on the income tax on the amount recieved as honorarium for university exam supervison and exam copy checking?

does it fall under TDS in income tax?

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3 Replies

Giridhar S Karandikar (Team Lead) (7543 Points)
Replied 27 January 2013

yes it would fall u/s the ambit of section 194J. If the total amount paid crosses 30000 Rs, then TDS @ 10% will be requried to be made.

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prashant (Others) (26 Points)
Replied 27 January 2013

Originally posted by : Giridhar S Karandikar
	yes it would fall u/s the ambit of section 194J. If the total amount paid crosses 30000 Rs, then TDS @ 10% will be requried to be made.

what if the sum total is less than Rs 30000, say, Rs 15000?

Giridhar S Karandikar (Team Lead) (7543 Points)
Replied 28 January 2013

Then no TDS needs to be made if the payments made during th year does not exceed Rs 30000.

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