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This discussion clarifies the Tax Deducted at Source (TDS) requirements for payments made to company directors. It explains that director salaries are typically subject to TDS under Section 192 at slab rates. For other compensation or perquisites not directly salary-related, Section 194J may apply, often without a threshold. TDS deduction under Section 192 generally commences if the director's total income exceeds £500,000, with payments to be made under code 92B.