Manoj, a part time director of ABC Pvt. Ltd. was paid an amount of 2,49,000 as commission on sales (which was not in the nature of Salary) for the…

ABC Pvt. Ltd. is required to deduct tax at source u/s 194J @10% on 2,49,000 paid to Manoj, a part time director, as commission, which is not in the nature of salary on which tax is deductible under section 192. Therefore,24,900 (₹ 2,49,000 x 10%) is required to be deducted at source.