SECTION 194(1)(BA)-TDS ON DIRECTOR REMUNERATION

Section 194J(1)(ba) | TDS on Director Remuneration Overview of Section 194J(1)(ba) Section 194J(1)(ba) of the Income Tax Act, 1961, mandates the deduction of Tax Deducted at Source (TDS) on any remuneration, fees, or commission paid to a company's director, excluding those payments considered as salary under Section 192. This provision, introduce