TDS on commission paid to WTD

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This discussion clarifies the TDS deduction for commission paid to a Whole-time Director (WTD) of a public limited company. The commission is considered remuneration and falls under 'salary' as per Section 17(1)(iv), meaning TDS should be deducted under Section 192. Additionally, GST under the reverse charge mechanism also needs to be considered for these payments.

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(Querist)
26 April 2020 1. Under what section should TDS be deducted on commission paid to Whole-time Director of a Public Limited Company in Hyderabad?
Does it come under 192 or 194J and What is the percentage of deduction?
2. Is the commission paid as mentioned above considered as remuneration to the director?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
27 April 2020 Income tax is to be deducted u/s 192 since the Commission paid to WTD is covered under the head 'salary' in terms of section 17(1)(iv),
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c.bakshi

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c.bakshi (Expert)
27 April 2020 One more thing i would like to add in this answer
GST under reverse charge also needs to be deducted on the commission paid to him
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lakshmi

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lakshmi (Querist)
04 May 2020 Thank you so much for the replies.
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