Tds a per 192b or 194j

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 August 2014 Plz confirm on the following?

If employees recruited as contract employees TDS should be deducted under 194J or 194B??

PF is not deducting on contract employees and all other conditions are same for contract and regular employees.

Regards

Rupesh Jain

Rupesh Jain (Expert)
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11 August 2014 if you issue appointment letter for employee and he is full time employee and under the pay roll of company or contractor there is no difference then it cover under 192 other wise you have to deduct the TDS 194J.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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11 August 2014 to put it simple

If there is employee and employer relation exist between the party, deduct it under 192.

If such relation do not exist, then deduct u/s 194J

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