Tds on guest lecture

This query is : Resolved 

24 August 2018 Sir
a. If College has hired a teacher as a guest lecturer, is college liable to deduct TDS u/s 194C/194J?
b. If college appointed a teacher on contract basis at a fixed remuneration, should college deduct TDS?

24 August 2018 a. 194J TDS applicable.
b. Yes TDS has to be deducted under section 192 considering it as salary.

25 August 2018 Thanks for reply but for point no b. teacher has been appointed on contract basis and not a regular employee. In my opinion there should be difference between regular employee and contract employee.

25 August 2018 Terms of employment is only difference but they are empyees payment is salary only.


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