Director Remuniration

[guna ch]

Dear Sir

 TDS on  director remmuniration is u/s 192B,

But i have Seen 194J (1) (BA) any remmunararion/commission paid to Directors of the company...effect from 1st  july 2012 .

Can any one please expalin me what is the difference between the above two sections , according to which section we would pay the TDS.

AI Summary

Tax deduction at source on director remuneration is governed by Sec 192 rather than Section 194J(1)(ba).
The operative legal position is that tax deduction at source on directors' remuneration is governed by the salary withholding rule and must be deducted under that salary-specific TDS provision; the fees/commission withholding provision applies only to payments not subject to the salary TDS regime.