194j- tds
This query is : Resolved
14 January 2012
Data entry operators are hired in an institution on an individual basis and not through any contractor, they dont get paid as salary, neither they have any contract.. their income does not come under IT slab rates...so whether deduction u/s 194J shall be made or not? what is the reason behind it?
14 January 2012
The TDS should be deducted U/s 194J. Reason is:-
i) U/s 194J, TDS is deducted if nature of payment is any sum refered to clause (va) of Section 28.
ii) Clause (va) of section 28 refer the meaning of profession which also includes vocation.
iii) Vocation is a calling in which a person passes his life. it may even stated to be a way of living or a sphere activity for which one has a specific fitness. - K ramaswami Gounder v/s CIT (1987)
So these data entry operators comes under vocation and liable for TDS u/s 194J
i) U/s 194J, TDS is deducted if nature of payment is any sum refered to clause (va) of Section 28.
ii) Clause (va) of section 28 refer the meaning of profession which also includes vocation.
iii) Vocation is a calling in which a person passes his life. it may even stated to be a way of living or a sphere activity for which one has a specific fitness. - K ramaswami Gounder v/s CIT (1987)
So these data entry operators comes under vocation and liable for TDS u/s 194J
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Unanswered Queries
- About TDS & Income Tax
- Section 194JA & JB Income which ITR Form to use
- Scrutiny and reopening of past returns
- Under construction property in ITR
- PPF interest-As Exempt Income disclosure
- Pass word to open justification report for Q1 for FY 2026-27
- Upload Level ValidationITR3Category of Defect B/D
- Building tax payment deduction in rental Income
- Booth for sales promotion
- ITR 4 OR ITR 3 WHICH FORM CHOOSE
- Average Cost Of High Quality Diamonds
- TAX AUDIT QUESTION
- VALUATION OF PRIVATE LIMITED COMPANY SHARES
- LIABILITY ADJUSTMENT
- Capital Gains on sale of residential flat
- Accounting with Claude
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
