Tds on directors remuneration u/s 194 j(1)(ba)


This query is : Resolved 

12 December 2013 Usually TDS on Directors remuneration was at rates applicable u/s 192 i.e Salaries, so does Section 194J(1)(ba)suggest 10% TDS on Directors Remuneration or Commission without any threshold....?

12 December 2013 Such remuneration or commission which is covered under section 192 due to the service contract is out of the perview of Section 194J.
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Any benefit received from the employer is covered under the definition of salary.
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So, 194J can be applied where ever employer employee relationship is absent.
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