Tds on salary

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 July 2013 Sir,
I am jaseem, now joined as an accountant executive in an engineering college. I have a doubt regarding form 16 and form 16A.

some of guest lecturers and contract staff also included in the salary sheet in this college. But there is no written contract agreement with them. Previous accountant deduct tds and give form 16 to them. Now some of the contract staff ask me to give them form 16A instead of form 16 as their are contract basis.
Here in which base I can deduct tds from them, same as salary? or u/s 194c or 194 j?
If under 194, can I remove them from salary bill?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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21 July 2013 Where there is no employee and employer relationship then you cannot deduct TDS under salary of Sec.192.

Since the contract base and also professional work nature, need to deduct the tds u/s.194J 10% only. you can prepare the separate payment sheet for them

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