194j (1)(ba)

The finance minister in its budget had announed that any remuneration paid to the director whihc is not in the nature of salary (on whihc TDS is made u/s 192)  TDS @ 10% u/s 194J should be made by the company.  Services rendered by the directors to the company other than those covered in the ordinary course of business are considered as professional in nature & hance TDS shud be made.

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