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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

TDS liability - u/s 192 or 194J - salary or professional fee - ...


TDS Liability Clarified: Payments to Consultants to be Deducted u/s 194J as Professional Fees, Not Salaries.

September 23, 2015

Case Laws     Income Tax     AT

TDS liability - u/s 192 or 194J - salary or professional fee - the benefits of an employer / employee relationship which are normally available, do not apply to the impugned consultants, for instance, provident fund, leave encashment, gratuity benefits, etc - TDS to be deducted u/s 194J - AT

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