Tds rate

if its salary then as per their slabs

If you are dealing him as employee then You can deduct as per slab...

If You can't deal as employee then the fee will be accounted under "Legal and Professional Charges".

but he is not a professional normal b.com pass

As per sec 44ADA related professionals as follow;


A person resident in India engaged in following professions can take advantage of presumptive
taxation scheme of section 44ADA:-
1) Legal
2) Medical
3) Engineering or architectural
4) Accountancy
5) Technical consultancy
6) Interior decoration
7) Any other profession as notified by CBDT


Please note point number 4...
No more other ways for deducting TDS as per my 1st reply...

Academic Degree of service provider is not important, whether you are getting professional service from him or not that must be looked into. If the payment made to him exceeds Rs.30,000 in a year then you have to deduct TDS U/s 194J.

And if the person is your employee then treat it as salary and deduct TDS U/s 192 as per the prescribed rules.