https://www.taxtmi.com/article/detailed?id=1850 The amendment subjects company payments to a director to the fees withholding provision unless those payments are taxable as Salary. The deciding factor is the existence of an employer-employee relationship: recurring remuneration and perquisites from an employer fit the salary head and attract salary withholding, whereas ad hoc payments, sitting fees or commission in absence of employment are treated as professional income and attract fees withholding. Payors should reassess terms and factual relations for new appointments and confirm historical treatment for existing arrangements. en-us Sat, 11 Aug 2012 14:05:38 +0530 Sat, 11 Aug 2012 14:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1850 The amendment subjects company payments to a director to the fees withholding provision unless those payments are taxable as Salary. The deciding factor is the existence of an employer-employee relationship: recurring remuneration and perquisites from an employer fit the salary head and attract salary withholding, whereas ad hoc payments, sitting fees or commission in absence of employment are treated as professional income and attract fees withholding. Payors should reassess terms and factual relations for new appointments and confirm historical treatment for existing arrangements. Articles Income Tax Sat, 11 Aug 2012 14:05:38 +0530 https://www.taxtmi.com/article/detailed?id=1850