Section 192 basically deals with Employer and Employee relationship, so if the person is having a employer and employee relationship as per the terms of contract between him and co. or is a whole time director of the company then the remuneration paid to him will be treatd as remuneration on payroll basis and will be considered u/s 192 whereas u/s 194J if he is acting as director (not on a payroll basis or without any employer and employee relationship) then any sum paid to him as remuneration/fees/commission by what ever name will fall under 194J.
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