Tds applicability on honorarium paid to temple pujari

TDS 2099 views 2 replies

Respected Sir,

I am confused on following pls help me :

There is one religious Temple and it is registered under Trust Act. Monthly Honorarium is paid by Trust to Pujari of Mandir of Rs. 5000 per month for whole year. Now Trust have taken stand that it is liable to deduct TDS @ 10% on such amount. So is it right treatment or not ??. Pujaris are neither employees nor on contract basis. There are working in Temple before the establishment of Trust.

Replies (2)
194J is not applicable since pujari is not providing any professional or technical service
also
according to me 194C is also not applicable since in above case there is no contract or sub contract ( and in you case it is not disputed whether section 194c applicable or not since aggregate payment is not exceeds Rs. 100000)


So there is no libility of trust to deduct TDS on aforesaid service
absolutely right sir


CCI Pro

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