Received salary & consultancy fee

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Anand Mishra (Querist)
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12 January 2013 Pl help me
Employee received from same organisation salary and consultancy fee please help on the matter of tds
Salary Rs 25000 PM
Consultancy Rs 20000 PM

Pravin H Gole

Pravin H Gole (Expert)
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13 January 2013 First of all if there is Employer - Employee relation then all sum will treated as salary income in the hands of employee. He will either your employee or consultant he can not play both role in one organisation. so if you treat him as employee you must deduct TDS under section 194 i.e. salary, take all deduction and deduct tax.