diwakar (articled assistant) (21 Points)
21 February 2018Sir,
If a person is getting payment from an institution as salary and is asking to deduct his tax under section 194J at 10% and he is saying that as we are deducting Professional tax it is apt to deduct tax under section 194J and we can show the expenditure incurred under the head salaries, So pls suggest me whether it is correct as per TDS rules or not
om sai srikar
(Intern)
(47 Points)
Replied 21 February 2018
Hai Diwakar,
First of all understand the nature of payment whether payment is in the form of salary or amount paid for Professional services
professional tax is a tax which is leived by State Government on income earned by profession,trade calling or employment
1)In case of employment employer is liable to be deducted by employer from the salary of employee
2)In other cases the tax is liable to be paid by the person hinself
So in the given circumstance Institution is deducting Professional Tax so he is an employee so TDS should be deducted under section 192
Ashwin Kumar
(1234 Points)
Replied 21 February 2018
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