SEO Sai Gr. Hosp.
211560 Points
Posted on 20 November 2016
For independent employees (professionals/technicians etc.) payments are made after deducting TDS under section 194J. But for other employees, whatever paid under wages, fees, commissions, perquisites, profits in lieu of, or, in addition to salary, advance of salary, annuity or pension, gratuity, payments in respect of encashment of leave etc. etc. is liable to be TDS u/s. 192B