banner_ad

Is director of the co. fall under the category of Employee

This query is : Resolved 
Profile Image

Profile Image

(Querist)
28 August 2009 There is any defination of Employee in Income Tax Act,1961,
Profile Image

Bhaskaran Chackrapani Warrier

Profile Image

Bhaskaran Chackrapani Warrier (Expert)
28 August 2009 The Income tax Act,1961 does not define an employee. But courts have on several occasions decided that director is an employee.

Citation:- 1)Ram Prasad Vs.CIT (1972) 86 itr 122 (SC).
2)CIT Vs. Mrs.Shanti Devi (1992) 64 Taxman 251 (Ori).
Profile Image

CA Devanshi Gandhi (Ajani)

Profile Image

CA Devanshi Gandhi (Ajani) (Expert)
28 August 2009 i agree with Mr. Warrier
Profile Image

Ankur Garg

Profile Image

Ankur Garg (Expert)
28 August 2009 To conlude i would say from the companies act point of view also a director is employee of the company.
Profile Image

CA Praveen Chopra

Profile Image

CA Praveen Chopra (Expert)
28 August 2009 what is the status of director from fringe benefit tax point of view ?
Profile Image

Manmohan ACA, CS

Profile Image

Manmohan ACA, CS (Expert)
28 August 2009 same answer
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
14 May 2026
Financial Analyst - Remote Finance Expert

HiringBridge

Ahmedabad

CA

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
08 May 2026
CHARTERED ACCOUNTANT

SHAH LADHA AND ASSOCIATE

Ahmedabad

CA

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details