TDS on salary and Commission

This query is : Resolved

pankaj (Querist)
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03 October 2009 Is salary and commission paid to partners of the firm liable for Deduction of tax at source. Pls give reason

Rajeev

Rajeev (Expert)
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03 October 2009 TDS not to be deducted on salary paid to partners as there is no employer employee relationship.

194H is silent regarding commission paid to partners . On a plain reading of the section i think tds provisions will apply

pankaj

pankaj (Querist)
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04 October 2009 HEllo sir,I agree with what you say regarding TDS on salary to partners will not come under
192 but it can come under 194J under the head
professional fees to partner if it shown as professional fees to partner?

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