Related to 194j section

This query is : Resolved

Tarun Meena (Querist)
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29 July 2013 Hello Sir,

I am Tarun Meena from Jaipur, I am working as MIS Specialist for RAY project - which is run by Government of India.

We are Getting salary from RUIFDCO, and they deduct Tax under section 194J.

We are on contract employee and RUIFDCO pay us fix salary as per agreement which we sign with them at time of joining.

We think we come under 192 section in place of 194J, as we get fix amount in terms of salary...

Can you pls provide more details related to above topic.

Regards
Tarun

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 July 2013 Section 192 applies even to contractual employees. But few questions are very important here--

1) Whether PF is applicable?
2) Do you get Salary Slip?
3) Terms of employment. It states consolidated salary or fees?
4) Are you on payroll and sign attendance register?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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29 July 2013 if there is no employer- employee relationship then sec 192 will not be applicable and if they deduct tds under sec 194J then you are a professional and u need to file itr-4.

Tarun Meena

Tarun Meena (Querist)
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29 July 2013 Hello Sanjay,

Thanks for your Time and Reply.

Pls find reply below :
1. There is no PF applicable Or we can say they dont deduct that at present.

2. Yes, we get salary slip.

3. This is Consolidated Salary, and they put same in Offer letter which we get at time of Joining.

4. We provide Time Sheet of every month and Sign Register.

Let me know if you required more details from my side.. as we need to fix this problem soon.

Thanks
Tarun

Tarun Meena

Tarun Meena (Querist)
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29 July 2013 Still looking for solution

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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29 July 2013 u havent said whether tds has been deducted u/s 192 or 194J?

Tarun Meena

Tarun Meena (Querist)
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29 July 2013 they deduct that under 194J

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 July 2013 In the given case though TDS is deducted u/s 194J. I think since they pay you Salary (Since Salary Slip is also given to you) and you are on payroll as you sign attendance register. There is a case of deducting TDS u/s 192 and issuing form 16. As stated by you the agreement also states consolidated Salary and not fees and Salary attracts provision of Section 192.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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30 July 2013 if they deducted u/s 194J and they did not meant that it was a mistake for several months, if they deducted continously then it is not case of salary as otherwise they would have deducted tds u/s 192 and not specifically 194J.

if they do not issue you form 16 but issue you form 16A then its clear case of Professional income.

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