22 July 2013
Sir, I am working in an engineering college and i have a doubt regarding TDS. The previous accountant deduct tds from one lecturer and remit U/S 192 for the FY 2012-2013. Actually his service U/S 194 J, and he ask me to issue Form 16 A instead of Form 16.
My doubt was, is it possible to give Form 16 A? If then how and when revised return should be submitted? How i can remit the balance amount of TDS?
22 July 2013
lecturer are covered under employer employee relationship. Hence its income from salary to lecturer hence sec 192 -tds is applicable, tds under 194J is not applicable in this case.
22 July 2013
in case its a contract then sec 194J will apply...earlier you mentioned he is a lecturer, so advise was given in view that he is a full time lecturer and geting salary.
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