TDS ON SALES INCENTIVE PAID TO DIRECTORS

I have a small confusion regarding sales incentive paid by company to its directors whether this transaction will attract TDS u/s. 194H or 194J ..?
Thanks in Advance.
Replies (2)
Is it Incentives or Commission...?
Are you paid director salary to above said directors...?
1.Yes it is incentive
2.yes i paid salry excluding sales incentive to directors

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