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
- GSTR-1A How to update Invoice
- Excess salary payment.
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- TDS on Purchase of Immovable Property by NRI from NRI
- Stamp Paper for partnership firm change new income tax 2025
- Capital gain from sale of house property
- SFT Cash Deposit in Current Account
- Annual return in Gst
- FORM 26A APPLICABILITY
- When TDS on GST applied
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
