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Tds on remmunereation paid to the director of a society

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(Querist)
01 August 2015 A institute has paid remuneration to director. Remuneration paid is Rs. 300000/-
TDS under which section will be deducted whether u/s 192 or 194J??
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
01 August 2015 Incase director is working as full time employment nature you have to deduct TDS u/s.192 else sec.194J will apply. it depends on the nature
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