Tds on guest house cook

This discussion clarifies whether Tax Deducted at Source (TDS) applies to payments made to a cook employed by a guest house owner who also runs a chicken sale business. The advice suggests that if an employer-employee relationship exists, Section 192 of the Income Tax Act would apply. If not, Section 194C might be relevant. However, if the total payment doesn't exceed the threshold limit, TDS may not be necessary.