Calculation of service and income tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 December 2011 A person is earning Rs. 15 lacs as his salary income for the year. Same person is doing a job of consultant to another firm and earning annually Rs. 9 lacs.
1) Shall this person have to pay service tax ? if so, than how to obtain individual service tax no.?

2) Whether the income of salary and income of consultancy fee is to be added up for calculation of income tax? if so, why and how?
Pl. help/advice me to solve the case.

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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06 December 2011 1.Not required, job is a service but not covered under the service tax so taxable services only RS.9 lacs.

2.No, you should not add salary to consultancy fee. but you require to deduct salary under section 192 and consultancy fee under 194j seperatly.