22 November 2014
Wages are paid to various individuals on work basis, for unloading rawmaterials and placing it in store, individuals each day may be different, they are not fixed, is such payment liable to tds if limits crossed, is that receipt income from employment? If not any other sec requires tds on such payments?
23 November 2014
Yes if the workers are permanent and are appearing in your master roll then yes. Even if they re not on your roll and the limit is coressed then your have to deduct TDS
If your are hiring some labor contractor then also yes
The income of individual person shall be salary income