Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09
194H. In the opinion of the DRP, the correct TDS section is Sec. 192 as commission for these non executive directors partakes the colour of salary. The definition of salary in Section 15 & 16 of the Act includes "commission" as part of "salary". This being the case, the A.O. is directed to examine whether in respect to non executive directors