Commission to Whole Time Director is Part of “Salary”, Subject to TDS u/s 192: ITAT [Read Order]

By Aparna. M - On February 21, 2023 9:00 am - 2 mins read
Commission - Whole Time Director - Salary - TDS - ITAT - Taxscan

The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) recently held that the commission given to the whole time director of the company was part of salary therefore which was subject to Tax deduction at source under section 192 of the Income Tax Act 1961. Section 192 of the Income Tax Act 1961…

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