I have this Querry.....college professor are employees of universities or college. salary recieved by them taxable under head salary??and when they set papers and check papers they get fees...this fees is with application of professional knwoldege taxability ounder othr source or profession income
9 Replies
CA Shailesh +91 9393926464
(Chartered Accountant)
(2088 Points)
Replied 15 July 2009
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(Guest)
Hi Bonita,
If professor are employed by college then they are the employee of the college and salary received by them will be taxed under the head Salary. If setting and checking papers are of the college itself and connected with such employment then any sum they get will be taxed under salary.
Incase they do this for University exam then it is application of professional expertise so any sum they get will be taxed under the head Profession.
Hope this should clear your doubt any furthur discussion is welcome.,.,,!!!!
Krutesh Patel
(ACA)
(727 Points)
Replied 16 July 2009
Hi Bonita,
Generally, Professors are employed by the college and not by universities. University only provides rules and qualification of appointment. So college is employer for professors. So salary received from college will be taxable under salary. The remunaration received from setting exams papers from college will form part of salary income.
However, in case of remunaration received for setting exams paper and assessment from universities, it will not be taxed as salary. this should not be termed as Professional Income because as a rule of appointment, professors are required to assist in setting papers. So it can not be termed as professional income. So better to tax it under head 'Income from Other Sources'.
CA Devanshi Gandhi (Ajani)
(FCA DISA Mcom CIFRS & LLB)
(9060 Points)
Replied 16 July 2009
first part is salary and ssecond part will be PGBP (profession)
Bonita
(trainee)
(218 Points)
Replied 31 July 2009
Re: Krutsesh Patel
would u like to throw some light on the fact that how ....remuneration received by professore...is to be taxed under the head other source....what r those guidelines..??/
Vivek
(Manager)
(26 Points)
Replied 31 July 2009
If the income is under income from profession, then are the professors eligible to charge expenses for their profession for buying books, local transport or even for thie home cum office where they correct papers? Can they claim deduction for research activities?
vijay
(Tax Advisor)
(62 Points)
Replied 28 July 2018
they should get the deduction for expenses incidental to earn the income
Muralidharan
(Chartrered Accountants)
(115 Points)
Replied 19 October 2023
Now the question arises, Controller of Examination from University makes payment to the respective college and such college makes payment to the Professors in cash. Then whose liability is under TDS u/s 194J or u/s 192 or 194C. But for their employment, the Professors may not get this opportunity. As per the new amended form 10B, where there is a violation u/s 40A (3) does the Auditor is required to report these payments since COE receipts are also accounted in the college Books of accounts as receipts and payments as one of the verticals under COE.
The question is also under what provision is it u/s 192 or 194C or 194J.
Whether the college is liable to deduct tax at source
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