Hi Members and friends
One of my client is running couching class (training ), the existing no of the employees are more than 22 (for headcount ) and apart from the 22 employees the client is taking some professional as gust faculties . consideration for gust faculties paying as a Professional fees and deducting income tax – TDS u/s 194J as Professional fees. With the Gust faculties my client entered an agreement called “The Knowledge transfer “ Based on the agreement the visiting faculties are taking the class and my client paying.
For the above said gust faculties are liable to cover under PF and ESI
Please send me any case laws under PF and ESI for the above said facts.
One of my client is running couching class (training ), the existing no of the employees are more than 22 (for headcount ) and apart from the 22 employees the client is taking some professional as gust faculties . consideration for gust faculties paying as a Professional fees and deducting income tax – TDS u/s 194J as Professional fees. With the Gust faculties my client entered an agreement called “The Knowledge transfer “ Based on the agreement the visiting faculties are taking the class and my client paying.
For the above said gust faculties are liable to cover under PF and ESI
Please send me any case laws under PF and ESI for the above said facts.