Honorarium to enumerato supervisor

Dear Sanjayji,

1) Yes. The Honorarium received by the Enumerator Supervisor will be included in his Taxable income.

2) The Municipal Corporation is liable to deduct TDS on the Honorarium paid to the supervisor u/s 194J and only on the condition that the Honorarium is given above Rs. 30000 at a time and if the gross Honorarium goes above Rs. 75000 per year. 

3) The Honorarium received by the Supervisor will be Taxable under the head Income from Other Sources.

Regards,

Devendra Kulkarni