TDS on director remuneration required when payer falls under section 194J, with deduction governed by that provision. Amendment adds clause (ba) to section 194J, obliging the payer described in sub section (1) - typically a person other than an individual or HUF paying fees for professional or technical services, royalty or related sums - to deduct tax when paying any remuneration, fees or commission to a company director, except where tax is deductible under section 192, with deduction quantum governed by section 194J.