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%.