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Income Tax - Highlights / Catch Notes

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TDS u/s 192 or 194J - There was no specific timing and ...

Income Tax

July 13, 2021

TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be eligible for any leave, provident fund, gratuity, bonus etc. and were not subject to admission or retirement from services. They were not entitled to several benefits as allowed to regular employees such as medical reimbursement. Insurance, leave encashment etc. All these facts and features would bolster assessee’s claim that there was no employer-employee relationship between the assessee and consultant doctors. Therefore, the tax was rightfully deducted u/s 194J - AT

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