23 February 2023
We have to pay Leave Salary Contribution of Rs.289631/- and Pension Contribution of Rs.850800/- to one of our Deputationist who has rendered services from Tamilnadu Government and repatriated to home department. the demand has been raised by "The Accountant General (A&E) Chennai. whether we have to deduct TDS on these amounts or not if TDS is applicable, under which section to be deducted (192 or 194) kindly advise