TDS U/S 194 J


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Querist : Anonymous

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Querist : Anonymous (Querist)
25 September 2010 i HAD PAID RS 240000 TO MY PART TIME ACCOUNTANT DURING P.Y.2009-10.MY AYDITOR DISALLOWED THIS EXP.DUE TO NON DED OF tds.
WHETHER IT IS LIABLE FOR tds 194 j OR 194 c
pls rfr PROVISIONS & CLAUSE ALSO.

25 September 2010 If he is in employment -TDS u/s.192 salary otherwise you can deduct u/s.194J professionals

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Querist : Anonymous

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Querist : Anonymous (Querist)
25 September 2010 BUT SIR AS PER MY VIEW HE IS NOT IN PROFESSIONAL SINCE HE IS NOT CA, CS,OR CWA ETC.
SO WHY 194 J
CAN WE COVER THIS UNDER 194 c CAZ I CAN GIVE HIM CONTRACT TO COMPLETE MY BOOKS OF ACCOUNT.

CA Punit (Expert)
25 September 2010 if the accountant is working as ur employee TDS u/s 192 is applicable

if he is not working as employee but independently
then TDS u/s 194 J is applicable

194 C applies only for labour used in operational & like activities

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Querist : Anonymous

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Querist : Anonymous (Querist)
25 September 2010 it means it is not necessary wgether he has any professional degree or not?
194 j applies.

CA Punit (Expert)
25 September 2010 no..professional degree is not necessary always. professional means a person who takes up work as his profession.

eg. Film actors/ cricketors are called professionals in their field even if they do not have related degrees.

25 September 2010 Yes Agreed from Punit Wani when you are pay part time salary so it is cover under 192 B of Salary

you can show this Salary when that employee provide you Form 16 from his employer if he had already paid that tax anywhere.


25 September 2010 Yes, In ma opinion Punit is right.. If it s on contractual basis, 194c is applicable... if he s an employee of urs(part time or not) 192 B s applicabl..


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