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TDS Applicability

This query is : Resolved 

22 February 2010 Please explain whether TDS is applicable and tax is required to be deducted at source on payment of Honorarium as per specific appointment letter for (i) acting as an examiner of profeessional institutes and (ii) acting as co-ordinator / observer during the days of professional examination

22 February 2010 It is liable to TDS under section 194J if the payment exceeds RS 20000 /-.

If can be covered under the defination of fee for technical servcies.

Regards

22 February 2010 It is liable to TDS under section 194J if the payment exceeds RS 20000 /-.

If can be covered under the defination of fee for technical servcies.

Regards


24 February 2010 Yes.194J Applicable



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