TDS Applicability on Professional Fees & Salary

TDS Applicability on Man Power Reimbursement of Expenses 

Man Power Involvement

Salary  :- Salary holder are direct employee of the Co. They are getting Salary & Bonus. TDS as per Income Tax.

Remuneration :- Those are directly engage with the co. but not permanently as a contract and  deducted TDS u/s 194J @ 10% as per Income tax Act. ( If Applicable ).All are technician.

Print Shuttling Charges :- Paid to supplier after deduction of TDS u/s 194C @ 1% or 2% as per income tax act.( If applicable ) & some time recruit directly and paid in cash. This is just transportation charges ( including loading & unloading charges ) for shifting the print from a Cinema Hall to another Cinema Hall.

Print Guard Charges :- Paid to supplier after deduction of TDS u/s 194C @ 1% or 2% as per income tax act. ( If applicable ) & some time recruit directly and paid in cash. They are act just as a security guard .

Representative :- Taken from Consultancy as per our requirement present rate Rs.115/-Per day. Payment made to the person individually. The person is not fixed. They are rotted as per availability. 

Cast & Technician Fees :- A) Junior Technician ,  Junior Artist Supplier & Crowed supplier mostly taken from IMPA/GUILD  B) Sr. Technician , Artist , Director recruit by us directly but all are Freelancer. We made the payment by cheque and deducted the TDS u/s 194J @10% as per Income tax act.( If Applicable )   

Remuneration Daily :- We are paid in cash to the daily wages technician as per requirement but we have not maintained the separate ledger for Individual technician.