05 August 2012
asper new amendment in section 194J of i.tax act.that director salary /remunaration is applicale for deducting the TDS u/s194J. and wt is difference between salary and remunaration.
05 August 2012
Basically a salaried employee remains duty bound to attend the office. Whereas the remuneration can be paid against the services rendered irrespective of his attendance or physical presence in the office. . TDS U/s 194J is deductible for such payments which can't be termed as Salary or remuneration. . Section 192 will apply for the amount being paid as salary/remuneration. .