Regarding 194J

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  1. Bhanu Kiran

    Bhanu Kiran New Member

    A person working in State Government office in a project. He is getting monthly 18000 rupees in the head of manpower. Till now there is no deductions maid except Professional tax. But recently an auditor was asked to deduct the TDS from the person @ 10% p.m as per 194J. My doubts are

    1. Whether the person is eligible to TDS
    2. He/she will comes under 194J section
    3. If he/she fall i 194J section shall we continue deduct tax @ 10% and also Professional tax.
    4. or he is exempted from Professional Tax.
    5. If he/she not eligible to TDS how they recover it.

    Can anyone help in this matter.................................
  2. ZED

    ZED Well-Known Member

    What is the nature of services provided by him?
    Yes there are chances that the person is covered u/s 194J because professional tax is being charged, this indicates that person might be providing services as that of a professional.

    Professional tax will apply. However, deduction can be claimed by the assessee u/s 16 towards this tax at the time of filing of the return.
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