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

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(Querist)
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....?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
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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