Tds under different sections

salary should be deducted u/s 192 only

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 

as per tds rules sec 194J is for deducting tds on professional service.....where as salary is covered under 192 hence it is incorrect as per tds provisions and professional tax paid can be claimed under the head salaries.... however if the professional tax payable by employee is paid by employer....then it is to be added while calculating income from salary to that extent before claiming any deductions....