24 December 2013
if you works with your employer in employee relation tds applicable under section 192B . . however if there is no employee-employer relation tds applicable to you 194J
24 December 2013
But if you read the sction 194j, it is said that professional services include services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or profession of accounting or technical consultancy or interior decoration or advertising.
Pl refer Max Muller Bhawan 268 ITR 31 it had been made clear that TDS u/s 192 is applicable to part time employees also. This includes doctors and teachers also.
Now if you are visiting faculty ie. not a full time / part time teacher, then S/192B does not apply.
Also note here that the teaching requires special / personal skill and intellect and it is not a labour work so can not fall under S/194C and provisions of S/194J is attracted.
Refer case law: http://www.indiankanoon.org/doc/33569284/?type=print
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