Tax on honorarium payment

This query is : Open

Pradeep Tiwari (Querist)
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10 May 2013 Can some advise tax implication if any, being an agency we are paying honorarium to Doctos Rs. 25000/- (total nos. 1500+)on behalf of client?

Regards

Guest

Guest (Expert)

10 May 2013 An honorarium is an payment made to a person for their services in a volunteer capacity, especially a famous person or professional.

Hence it can come under the ambit of Technical or professional service and liable for deduction of TDS.

Pradeep Tiwari

Pradeep Tiwari (Querist)
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10 May 2013 But the individual payment is less than the prescribed limit which is 30K.

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Guest

Guest (Expert)

10 May 2013 The comment was on the system of honorarium,

yes you are right if the aggregates of the amount does not exceed 30000, there is no liability to deduct TDS.