REEMPLOYEMNT

I WANT TO KNOW THAT I AM RETIRED GOVT EMPLOYEE. AFTER RETIREMENT, I  JOINED AGAIN ON FIXED MANDEY(HONORARIUM). SHOULD INCOME TAX U/S 194J BE DEDUCTED? I AM ALSO RECEIVING PENSION

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Quick Summary
A retired government employee receiving both a pension and a fixed manday payment (honorarium) after re-employment is asking whether income tax under Section 194J should be deducted from this new payment. The core question is whether this fixed manday income is treated as salary or as a professional/technical fee for TDS purposes.

Are You received salary or fee..???

i am receiving pension and also after re-employment, i am getting amount (1/2 of last basic salary+ DA @ the then rate). for example at present i am getting pension 30000+DA @ 42%. FOR NEW EMPLOYMENT I AM GETTING MANDEY (LAST PENSION 30000+ DA%38 (THIS IS FIXED FOR PERIOD I WILL BE IN RE EMPLOYEMENT). WILL THIS MANDEY OR PAYMENT (EXCLUDING PENSION) BE TREATED  AS PROFESSION/TECHNICAL FEE

If You are receiving it's as Salary then normal provisions applicable as per individual like salaried...

If You are receiving it's as Professional/ Technical/ Consulting Fee then its treated u/s 194J and TDS should be deduct.

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