Income tax(TDS and professional tax)

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  1. Nehaujn

    Nehaujn New Member

    1. at which rate and under which sec. TDS will be deducted on contractual teacher??
    2.If TDS is deducted under sec 194 J then Professional tax liability is came or not on contractual teacher.?
    3.what is professional tax.and when its liability came to Person?
  2. @Nehaujn

    1. TDS should be deducted on the amount paid to the teacher under section 194J if such amount exceeds Rs.30000/- in a year. Current TDS rate is 10%.
    2. You may need to pay profession tax even though TDS is deducted. Profession tax is levied by the state government and it has nothing to do with TDS.
    3. Profession tax is levied on salary paid to an employee by an employer. The liability depends on the provisions of profession tax of each state.
  3. Neha Sharma

    Neha Sharma Active Member

  4. Nehaujn

    Nehaujn New Member

    sec 194 j for professional services. and
    The expression “Professional Services “ has been defined to mean services rendered by a Person in the course of carrying on legal, Medical, engineering or architectural Profession or The Profession of accountancy or technical consultancy or interior decoration or advertising (i.e. Models, artists, Photographers Providing services to an advertising agency ) or such other Profession as is notified by the board for he purpose of section 44AA(i.e. authorized representative , film artist or company secretary or information technology .
    and as per this definition contract teachers are not giving any professional services.
    NIRAJ JAIN likes this.
  5. Nehaujn

    Nehaujn New Member

    can a contract teacher treat as a employee as per purpose of income tax ?
  6. @Nehaujn @Neha Sharma

    Any amount paid to Teacher (including part-time teacher) shall be treated as salary and TDS to be deducted u/s 192 of the Income Tax Act.
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