Tds on salary paid visiting lecturer/teacher/ faculty.

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This query is : Resolved

prakash (Querist)

16 July 2019 Dear Sir,

Please let me know under which Section Tds to be deducted and what is the limit,
1.for salary paid to visiting lecturer/teacher/faculty, as and when required for taking regular college class teaching.
2.Salary paid to visiting lecturer/teacher /faculty for motivational speech/skill development/capacity building of student.
3. We are Trust having four different college. If same visiting lecturer/teacher/faculty in all four different college of trust, does tds have deducted on basis of clubbing the income of all four college.All four college have four different TAN number ,but PAN number one that is of trust.So in that case .How calculate tds -i.e if individual college pay below applicable limit, no tds to be deducted or , we have club and then deduct tds accordingly

Please do answer

ARUN KUMAR

ARUN KUMAR (Expert)

16 July 2019 There are several concept
In case of Para 1 above if they taking regular classes based upon employment conditions and their salary limit is fixed up to maximum Rs. 25000/- then their payment considered under Salary Head
In case of Para 2 above This is consultancy type and Section 194 J Apply
It is better to deduct TDS on each and every payment without looking limits

If You have separate TAN then for each and every centre payment separate TAN may be used for deduction of TDS

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