04 June 2012
If COMMISSION is paid to Director which section is applicable for TDS purpose. I am asking this question because both Section 194J(1)(ba) and Sec. 194H apply to commission.
04 June 2012
Section 194J has been amended by Finance Act 2012 to provide that TDS on any remuneration, commission etc payable to a director other than salary shall be deducted u/s 194J.
Accordingly, TDS on commission paid to director shall be deducted u/s 194J and not 194H.