Tds in 192 b
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
27 February 2018
To whom Section 192B is applicable . Is it not possible to apply this section to Contract lectures who are getting Consolidated amount of Rs. 40,000 per month. Their term is 10 months every year. Which section is applicable to Contract Lectures. Kindly help with full clarity.
KAVIRAJA ADDANGADI
(Expert)
27 February 2018
TDS u/s 192B us applicable to Salaried Employees on Roll, on Contract / Casual lectures on Roll temporary period if you hire particular period either you can apply 192B or 194J @10% professional or Consultancy fees.
28 February 2018
There is no section 192B as such. But in form 24Q a section code 92B is given for
payment to employees other than government employees.
For contact lecturers tax has to be deducted u/s 194C against which there is no
section code to be given in form 26.
payment to employees other than government employees.
For contact lecturers tax has to be deducted u/s 194C against which there is no
section code to be given in form 26.
Sayan Gupta
(Expert)
28 February 2018
194C does not apply in case of contract lecturers as the term "work" includes only the following
1. Advertising
2. Broadcasting and telecasting including production of programs for such broadcasting or telecasting
3. Carriage of goods and passengers by any mode of transportation, other than railways
Catering
4. Manufacturing or supplying of a product according to the requirement or specification of a customer by using the materials purchased from such customer, But does not include manufacturing or supplying of a product according to the requirements or specifications of a customer by using the materials purchased from a person, other than such a customer.
TDS is to be deducted u/s 194J
1. Advertising
2. Broadcasting and telecasting including production of programs for such broadcasting or telecasting
3. Carriage of goods and passengers by any mode of transportation, other than railways
Catering
4. Manufacturing or supplying of a product according to the requirement or specification of a customer by using the materials purchased from such customer, But does not include manufacturing or supplying of a product according to the requirements or specifications of a customer by using the materials purchased from a person, other than such a customer.
TDS is to be deducted u/s 194J
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28 February 2018
The phraseology is 'work include' and not 'work means', so I took an extended
meaning to cover 194C.
meaning to cover 194C.
KAVIRAJA ADDANGADI
(Expert)
28 February 2018
Lecturers services not considered as contract u / s 194C.
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