Tds

Dear,

Payment made to Adjunct faculty who is appointed for temporary period under a contract attracts Tds u/s 194j or 194c?please give me strong case law.

Replies (2)

To be deductible u/s.194J, Payee should be covered under 44AA. Up to now, the following professionals convered. Lega, Medical, Architect, Accountancy, Technical, Engeneering, Interior Decorator services and any other professionals as notified under board. So far only two professional are coverd as per Latest notification. 1) Film artists 2) Authorised Representative. So adjunt faculty (Professors hired for temporary period). Latest notification w.r.t to any professional notified byboard is "Circular No.619, dated 04-12-1991". So payment to Adjunt facility will covered under sec.194C. 

Originally posted by : Nuli Swami Ayyappa
To be deductible u/s.194J, Payee should be covered under 44AA. Up to now, the following professionals convered. Lega, Medical, Architect, Accountancy, Technical, Engeneering, Interior Decorator services and any other professionals as notified under board. So far only two professional are coverd as per Latest notification. 1) Film artists 2) Authorised Representative. So adjunt faculty (Professors hired for temporary period). Latest notification w.r.t to any professional notified byboard is "Circular No.619, dated 04-12-1991". So payment to Adjunt facility will covered under sec.194C. 

Thanks a lot Mr.Nuil Ayappa,I satisfied with your reply but can you please give any strong case study regarding this matter so that i can defend myself.Thanks again so much.

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