Teacher Consultant and CA finalist.
543 Points
Joined February 2014
In case honorarium paid in monthly basis and record in books of account as salaries/wages and co has fully controlled over his work so there is a relation between employee and employer then TDS shall be based on sec 192.
And in case honorarium paid on contractual basis so tax should deduct as per sec 194C.
Again in case honorarium paid for professional service so tax should deduct as per sec 194J.
Now u have to decided what type of honorarium u have paid.