U/s 194j(1)(ba)

If the directot getting remuneration as per term of employment then it is covered by u/s 192 but the amendment is only for director sitting fees which is paid for service otherwise employer- employee relationship.

It mean TDS u/s 194j is deducted when the director is not employee.

Hi Mr. Kapoor,

Thanks a lot for your reply. 

Then director's remuneration other than covered u/s192 does not get any benefit against u/s 10(13a) and u/s10(14) at the time of their individual return as the remuneration means other than salary here.

Now it's clear to me.

Thanks,

Siddhartha