Salary to seconded employees

manoj (student) (5205 Points)

16 January 2013  

Salary to seconded employees, worked under assessee's control and supervision, is not subject to sec. 194C

 

Salary paid by assessee to deputed employees of other companies who worked under its control and management and whose salary was charge on its profits, did not constitute payment made for works contract coming under section 194C and, thus, assessee was not liable to deduct tax at source while making said payment