Need information about tax on employment in wb

Dear Siddhartha,

 If company is dedecting Profession Tax from Director for the service of Directorship and the same Director is providing professional service then Company does not require to deduct Profession Tax on professional fees.

Difference in opinion accepted.

Thanks Mr. Kundu for your comments.

My problem is something different. One of our Financial consultant is providing services for last two years on monthly charge basis, on which we are deducting TDS @ 10% u/s 194J. He himself deposited Prof. Tax for his business.

From 01.04.13 he will be on our Board for which he will not be paid anything for Directorship, whereas he will continue his earlier services and be paid. Now his payment will attract Sec 194J (1)(ba).

Please advise whether any Prof Tax will be levied out his charges. If to be charged, then at what rate?

Regards,

Siddhartha