Firstly, please let me know the constitution of your establishment - is it Proprietary, Partnership, or a Private Limited Company? In the case of a Private Limited Company, the Directors are included in the definition of employees for determining the applicability of the ESI Scheme. Additionally, kindly provide the total strength of your firm, which should encompass both Regular Employees and those engaged through contractors such as Security, Housekeeping, etc.
Also, please inform me if you undertake contracts for comprehensive packages, including the design and construction of projects from A to Z. In such cases, all employees you engage will be considered employees of your firm as you will be employing them during your business activities. Furthermore, please clarify whether your Head Office is located in Delhi or if your operations are solely conducted from your Noida Office. This distinction is crucial as the laws governing the applicability of ESI differ between Noida (and Uttar Pradesh) and Delhi. However, the application of EPF laws remains consistent across Delhi, Noida, and other regions in India, except Jammu and Kashmir.
Your turnover holds no relevance in matters related to the application/compliance of Labor Laws or TDS under the Income Tax Act. I can offer guidance on ESI and PF matters, having dealt with these for the past 15-16 years. For TDS-related queries, I recommend consulting your Chartered Accountant for accurate advice. Regarding TDS, my understanding is that any individual making payments exceeding the limits specified in Section 194 of the Income Tax Act must deduct TDS as per the rates prescribed by the government, unless the payee is exempted by the Income Tax Department.
Regards, Amit