https://www.taxtmi.com/forum/issue?id=106570 If a rehired retired worker is engaged by written contract and paid consultancy or professional fees on an attendance/day rate basis, the operative position presented is to treat payments as subject to TDS on professional/consultancy fees under 194J, subject to the statutory threshold; however, if the engagement amounts to employment (contract of service) because of muster roll inclusion, daily attendance and employer control, salary withholding and payroll related obligations including professional tax and provident fund may instead apply. en-us Fri, 28 Feb 2014 15:38:32 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106570 If a rehired retired worker is engaged by written contract and paid consultancy or professional fees on an attendance/day rate basis, the operative position presented is to treat payments as subject to TDS on professional/consultancy fees under 194J, subject to the statutory threshold; however, if the engagement amounts to employment (contract of service) because of muster roll inclusion, daily attendance and employer control, salary withholding and payroll related obligations including professional tax and provident fund may instead apply. Discussion-Forum Income Tax Fri, 28 Feb 2014 15:38:32 +0530 https://www.taxtmi.com/forum/issue?id=106570