Director remuneration paid

director remuneration pay who are tds section applicable and rates
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Quick Summary
This discussion clarifies the tax deducted at source (TDS) applicable to director remuneration. Sitting fees for directors generally fall under Section 194J. However, if the remuneration is considered equivalent to salary, then TDS would be applied under Section 192B.

U/s 194J
Director Sitting Fees shall be u/s 194J. Else Director Remuneration is at par with salary hence TDS u/s 192B
Yes....

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