Withholding on director remuneration expands to cover fees, commissions and remuneration not deductible under employee provisions. An amendment adds a clause to section 194J(1) imposing withholding obligations on remuneration, fees, or commission paid to company directors that are not already subject to tax deduction under employee provisions, thereby extending tax deduction at source to such director payments.
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Provisions expressly mentioned in the judgment/order text.
Withholding on director remuneration expands to cover fees, commissions and remuneration not deductible under employee provisions.
An amendment adds a clause to section 194J(1) imposing withholding obligations on remuneration, fees, or commission paid to company directors that are not already subject to tax deduction under employee provisions, thereby extending tax deduction at source to such director payments.
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