TDS Liability Clarified: Payments to Consultants to be Deducted u/s 194J as Professional Fees, Not Salaries.

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....TDS liability - u/s 192 or 194J - salary or professional fee - the benefits of an employer / employee relationship which are normally available, do not apply to the impugned consultants, for instance, provident fund, leave encashment, gratuity benefits, etc - TDS to be deducted u/s 194J - AT....