asin ( ater ) erated aldterte Vee sie ake atenfret gelelare— 211004 (ARG), GRAS Wear 05322271033, 34 OFFICE OF THE DEAN (RESEARCH AND CONSULTANCY) Y MOTILAL NEHRU NATIONAL INSTITUTE OF TECHNOLOGY Allahabad - 211 004 (India), Phone no. 0532-2271033,34 Website: http:/imww.manitac.in File No. }7 /R&C/18-19 Dated 30May 2018 Prof, Shashi Kant Ouggal, Professor, CED This has reference to your representation dated 15.02.2018, by which you have requested for clarification regarding payment of Distribution and TDS deducted under relevant IT Section, In this connection, folowing points are hereby submited for your kind information 4, The R&C Cell has been established io facilitate research & consultancy activites ofthe employees of the Institut including facuty and staf. 2. The R&C Cell follows the rules and regulations of the Institute as framed / revised / amended / adopted 3. RAC Call does not treat any faculty as its employee for any purpose. R&C Cell is an integral part of the Institute administration and exists only to facilitate Institute administration. 4. In this context, the TDS on any income earned by faculty / Staff of the Institute through consultancy is to be deducted under Section 192. Whereas TDS on income to third party engaged as consultants deducted under Section 1944 5. Itis to further inform that due to the same reason TDS has been deducted under Section 192 since a long time and same system was in practice even when the Institute was REC. (some of the old form are enclosed for your reference). 6. All the concerned who have been allotted testing and consultancy are the permanent employees of this Institute ‘and on the basis of their status as an employee of this Institute ,concemed work is allotted and accordingly the distribution of respective amount is being distributed . 7. Employee Employer relationship is governed by PAN and not TAN. An Organisation may have multiple TAN to facilitate tax fing 8. Dean (R&C) being the DDO of Dean (R&C) Office is to be satisfied that TDS amount , which is tobe deducted is asper tax slab or not 9. Copy of the definition of Salary as per Swamy Publications ( applicable for Central Govt) is enclosed , as desired. 10.As per rule 37 of Income Tax Rules, quarterly returns of the Office of Dean (R&C) are being fled in Form 24 Which is applicable for the TDS for the employees and Form 26 iis filed for the outsiders This is for your kind information please. Gof, (Geetikafe Dean (R&C) Copy to - 1. Registrar 2. Deputy Registrar{ Accounts) mea