Tds for part time job- u/s 194j or 194c?

TDS 3213 views 2 replies

If a salaried employee who get Form 16 from his employer, works on part time basis also in another organisation (situated in the same premises where his office is), which TDS section will be used for deducting his part time remuneration- 194J 194C?

Replies (2)

If he is salaried employee...then TDS would be deducted under section 192...not on 194J or 192C.

194C section comes into picture- If he raises contract bills against service provided by him.

194J section comes into picture- If he charges professional fees for services provided by him.

if he is salaried in other concern then sec 192.

if he is working on a contract then 194 C or 194 J. whichever is applicable.  if professional services then 194 J otherwise 194C.

 


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