Tds on salary

Akshay (Senior Assistant) (444 Points)

21 July 2015  

Hi experts,

I have a situation here

One of our client which is a group of educational instutions operating as a society, consists of aided and unaided colleges.

For teachers working in aided college salary will be paid by government and for teachers in un aided college salary is paid by the college (society indirectly).

In some colleges due to non availability of teachers society is employing aided college teachers in un aided colleges also by paying salary (after aided college hours).

Client says that government prohibits a govt employee to work after regular working hours as stipulated by govt. (they say it is said in labour law). Still with some understanding teachers are working in both colleges.

The problem is client says they will deduct TDS for such teachers u/s 194J and not u/s 192 as they cannot have more than one employer.

Now I'm confused between these two sections. Under which section they should deduct TDS.

They say they enter into contract every year and it'll be renewed every year with such teachers.