Reg:-TDS deduction from salary of director

This discussion clarifies TDS (Tax Deducted at Source) obligations for director salaries. Generally, if a director is treated as a regular employee, TDS should be deducted under Section 192 of the Income Tax Act based on the average tax rate. However, if the director's remuneration is not considered a regular salary, Section 194J may apply, with TDS deducted at 10% regardless of the amount, although this is less common for standard employment.