Section 194J TDS rules don't apply to director honorarium payments in society administration. Designation alone doesn't trigger TDS.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS u/s 194J - Just because the person administering the society is also referred to as director, provisions of Section 194J cannot be attracted to the payment of honorarium made to the director of assessee-society.....