Form 16 a and form 16

Save Share

This query is : Resolved

jaseem (Querist)

22 July 2013 Sir,
I am working in an engineering college and i have a doubt regarding TDS. The previous accountant deduct tds from one lecturer and remit U/S 192 for the FY 2012-2013. Actually his service U/S 194 J, and he ask me to issue Form 16 A instead of Form 16.

My doubt was, is it possible to give Form 16 A? If then how and when revised return should be submitted? How i can remit the balance amount of TDS?

Hemant Kumar

Hemant Kumar (Expert)

22 July 2013 If you have been deducted and deposited such payment u/s. 192 then you have to give him 16. otherwise u/s. 194J you have give form 16A.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

22 July 2013 lecturer are covered under employer employee relationship. Hence its income from salary to lecturer hence sec 192 -tds is applicable, tds under 194J is not applicable in this case.

Issue form 16 only.

jaseem

jaseem (Querist)

22 July 2013 Sir,

He is guest lecturer under contract basis,but there is no written agreement with them. So kindly let me know in which category he is?

Hemant Kumar

Hemant Kumar (Expert)

22 July 2013 194 J.....

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

22 July 2013 in case its a contract then sec 194J will apply...earlier you mentioned he is a lecturer, so advise was given in view that he is a full time lecturer and geting salary.

jaseem

jaseem (Querist)

22 July 2013 Sorry sir, it was my mistake.

Thanks for ur valuable reply.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now