Tds of director when remuneration from more than one company

I think when director is whole time director or M.D then only tds should be deducted under 192 

Otherwise u/s 194J

Dear Jacky

That means a director can only be whole time director in one company ?

Thanks

yes 

A Managing Director is a Director who has substantial powers of management of the affairs of the company subject to the superintendence, control and direction of the Board in question.

A Whole-time Director includes a Director who is in the whole-time employment of the company, devotes his whole-time of working hours to the company in question and has a significant personal interest in the company as his source of income.