I have few persons who I pay quarterly fixed amount as remuneration for work did. Yearly renumeration being 40,000/- per person. The quarterly payment of 10,000/- be considered as salary or will it derive the nature of commission.
Check to see if the Employee Employer relation exist.. The employee work at the place of employer.. Under the supervision and direction of employer.. than it will be taken as salary and no tds will be deducted u/s 192
If the service provided is professional or technical service than under 194 J than TDS will be 10% (if u are under taxaudit)
if it can be considered as commission or brokerge if the person is acting as agent or on behalf of other person than tds rate is 5% (if u are under tax audit)
professional services include services like lawyer CA interior designer doctor engineer advertiser and technical services include managerial technical consultancy services.. 194J
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