Tds consultant fees...

I recently took up a job as Consultant(Admin).I understand TDS u/s 194j is to be deducted. However,I also feel that the rule says "........... if no employee employer relation exists".But though I am a consultant I do is...work in their campus from  10 am to 5..

and Sn 192 also  says Fees in liew of Salary...

Can any one guide me on this.

The appointment order says "consultant(Admin). In that case sn 194J shall apply rt?..

If I change "consultant(Admin). to Administrative officer.....Then sn 192...Rt???

 

 

 

Replies (4)

as you are giving services as a consulltant, i hope you are raising bills for your services  hence no chance of treating you as a employee , as a consultant time is not a big factor but you have to be careful that you should not enter timings in "in-out register"

by this way sec 194j would be applicable.

Originally posted by : Sreenivas

Dear Sreenivas

Your are providing service to client as being indepant person and your appointments does not mention basic, HRA and other  allowance, which are provided to to employee, so you can not be treated as employee of the company. Weather you give full time to company you can not be a employee. the matter is decieded on term and condition of your appointment letter.

Once you are not employee than your tax laibilities comes under 194J , professional fee etc

 

 

Thanks Gentlemen.I shall deduct tds undere194(c)

Hi,

@ srinivas

 

Employer-employee contract of service

Permanent employees have a contract of service with their employer. By definition, if a worker has a contract of service with an organisation, they are an employee.

The key rights and responsibilities of employee status under a contract of service are:

  • The worker is controlled by their employer – they must perform the tasks they are instructed to by a line manager according to their job descripttion
  • The worker is expected to work at a specific place during specific hours on specific days (even flexi-time has core hours)
  • The worker must present themselves for work and cannot send someone else as a substitute
  • So even if they have not included u in Payroll list there exist employer employee relationship as per above conditions hence TDS may be deducted u/S 192
  • I think employer is also safe if they are deducting TDS u/s 192 i.e Income tax payable by for that F.Y by you as individual considering basic excemption limit.
  • And Last if they think PF, gratuity, other benefits would be applicable to employer u can give delaration not to deduct as per law (i think ur basic is more than 6500/-pm)

 

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