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TDS and Prof. Tax deductible on Salary of CONTRACTUAL EMPLOYEE
There is a question, right now i am doing audit of GUJ. STATE HEALTH SOCIETY. And the question is that, the Society employs all its employees on CONTRACTUAL BASIS (11months contract). Whether the Professional Tax & TDS are deductible? At how much rate, if applicable for the salary scale 6000 to 25000?
Replies (2)
I think so the company should deduct TDS u/s 194J Professional @ 10% as the employees are on contractual basis.
If your are deducting TDS then there is no need to deduct the PT.
Hi Anshul,
In my opinion Tds u/s 192 shall attract because it is not material how long employees are going to serve you,the main condition is employer employee relationship.If there is employer employee relationship i.e. employer direct what is to be done & how it is to be done than there is employer employee relationship.
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