banner_ad

implication of TDS on part time salary

Others 797 views 3 replies
I have few persons who I pay quarterly fixed amount as remuneration for work did. Yearly renumeration being 40,000/- per person.
The quarterly payment of 10,000/- be considered as salary or will it derive the nature of commission.
Replies (3)
Check to see if the Employee Employer relation exist.. The employee work at the place of employer.. Under the supervision and direction of employer.. than it will be taken as salary and no tds will be deducted u/s 192

If the service provided is professional or technical service than under 194 J than TDS will be 10% (if u are under taxaudit)

if it can be considered as commission or brokerge if the person is acting as agent or on behalf of other person than tds rate is 5% (if u are under tax audit)
so quarterly payment of 10,000 can be justified as salary? there is boundation for salary to be deposited monthly?
professional services include services like lawyer CA interior designer doctor engineer advertiser and technical services include managerial technical consultancy services.. 194J


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details