https://www.taxtmi.com/article/detailed?id=5338 The amendment reclassifies any remuneration, fees or commission paid by a company to a director as subject to TDS, including amounts previously treated as professional or technical fees, while salary remains under payroll withholding. No de minimis exemption was provided in the proviso for such directors' meeting fees, producing routine small payments that are now subject to withholding and creating administrative burdens and enforcement risks. The note urges that either courts apply casus omissus to supply a de minimis carve out or, preferably, the legislature amend the proviso to restore an exemption for small directors' meeting fees. en-us Wed, 30 Oct 2013 11:34:25 +0530 Wed, 30 Oct 2013 11:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5338 The amendment reclassifies any remuneration, fees or commission paid by a company to a director as subject to TDS, including amounts previously treated as professional or technical fees, while salary remains under payroll withholding. No de minimis exemption was provided in the proviso for such directors' meeting fees, producing routine small payments that are now subject to withholding and creating administrative burdens and enforcement risks. The note urges that either courts apply casus omissus to supply a de minimis carve out or, preferably, the legislature amend the proviso to restore an exemption for small directors' meeting fees. Articles Income Tax Wed, 30 Oct 2013 11:34:25 +0530 https://www.taxtmi.com/article/detailed?id=5338