11 April 2015
Visiting Faculty imparting/teaching the students in a Marine Engineering College on hourly or daily basis of wages and he is appointed for few months only.
Whether his teaching or services or educating the students are paid under what terms:
Is it salary Is it remuneration Is it Technical Services Is it Professional Services
Will the payment to the Visiting Faculty in an Engneering College will attract TDS from the payment.
Whether the College will deduct TDS or NOT although the amount in these period is more than Rs 30000/= during the period.
Whether there is TDS u/s 192 or u/s 194J OR no TDS since the payment may be considered under term "REMUNERATION".
Can it be treated as employer and employee relation and or Service Contract from Visiting Faculty.
Kindly clarify.
so that No deduction of TDS or TDS either u/s 192 or 194J.
12 April 2015
1. TDS is required to be deducted by the College U/s 192 in case the Faculty so appointed has been termed as an employee by the college and the amount paid as remuneration is liable for TDS under the parameters of Section 192. .
2. However, if the letter of appointment is not indicative of any employee/employer relationship, TDS can be deducted U/s 194J. .
14 April 2015
It depends upon the Expenses Head under which the college is showing the expenditure. If the said remuneration is debited to Salary A/c then the same may be considered under section 192. . If the college shows the same as remuneration to Visiting Faculties or under a similar head, say, Professional Fee, then the payment can be considered U/s 194J. . In the circumstances of your case, the same can be considered as Salary only. .
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