Turf Club will appoint Australian Stipendiary steward on 2 years contract. Who will stay in India for 300 days each year. He will receive monthly Fixed pay, free accommodation, return flight once a year, all tax, gst be borne by club. He is taking PAN Card. What Section 194 J, 195 will apply. How to lower cost to company. Will it be salary or professional retainership fees. He will report to Stewards. Please guide.