Form 30A vs TDS: How India Taxes Non-Resident Guest Lecturer
Applicability of TDS on Honorarium (Non-Resident Guest Lecturer) The Income Tax Act does not define “honorarium”; as per the general dictionary meaning, an honorarium is a small, voluntary payment made as a token of appreciation, typically for services that are not rendered under a formal employment or contractual obligation. “Honorarium” is a vague and non-technical …