Consideration of Section 192 vs Section 194 J while drafting Employment Contract

January 27, 2023

Section 192 of the Income Tax Act of India deals with the TDS (Tax Deducted at Source) on salary. Section 194J of the Act deals with TDS on professional or technical fees, and Section 194M deals with TDS on certain specified payments made to a resident. When drafting an employment contract, it is important to […]