Pvt Ltd company director salary tds rate and sec.

If the directors are drawing monthly salary as employee-directors (e.g. MD / WTD on payroll), TDS will be deducted u/s 192 at income-tax slab rates, not at a flat 10%.

If the payment is director remuneration / fees / commission and not salary, then TDS will generally apply u/s 194J at 10%.

Therefore, for ₹50,000 per month per director, first check whether they are on payroll as employee-directors. If yes, apply section 192 and compute annual taxable salary. If not, apply section 194J @ 10%.

If directors are employees of the company and receive a fixed monthly salary (like ₹50,000 each), then:

• Section applicable: Section 192 of Income Tax Act
• TDS rate:
  ❌ No fixed %
  ✔ TDS is deducted as per income tax slab rates

If directors are not employees and are paid sitting fees / consultancy:

• Section applicable: Section 194J of Income Tax Act
• TDS rate:
  ✔ 10%