TDS on Salary (till Dec. 10 u/s 94J and thereafter u/s 92B)

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Dear CCI Members,

 

Pl. suggest me on the following issue :

 

Our Company was hire a Consultant for Lectures providing to Students (actualy our Co. provide Commercial Training and Coaching Service to Student for CA, IFRS, ACCA etc.).

I have deduct TDS u/s 194J on his Consultancy Fee, but our Co. appoint that Consultant as our employee w.e.f. 01.02.2011, So, thereafter i should Deduct TDS u/s 192B.

Would i ignore previous payment made as Consultancy Fee at the time Provision of TDS liability on his Income.

Pl. suggest ASAP, It is too urgent.

 

Regards,

Vikash Kharvar

 

Replies (2)

yes ignore the previous pay,ments made to him, consider the payments made as salary only.

But previous payment was made with the same Company and that is in our Knowledge..........

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