Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

TDS u/s 192 or 194J - payment in respect of doctors engaged as ...

Income Tax

June 29, 2022

TDS u/s 192 or 194J - payment in respect of doctors engaged as retainers and consultants - distinction between a "contract for service" and a "Contract of service" - the provisions of section 194J of the Act are applicable to the assessee and not those of section 192 of the Income tax Act 1961 therefore, the appellant cannot be treated as an "assessee in default" in so far as the question of deducting tax at source in respect of doctors engaged as retainers and consultants was concerned - AT

View Source

 


 

You may also like:

  1. TDS u/s 194J OR 192 - TDS on on-roll doctors, retainer doctors and consultant doctors - the provisions of section 194J are applicable to the assessee and not those of...

  2. TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

  3. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  4. TDS u/s 192 or 194J - payment to the consultant-doctors and retainer-doctors - Whether there was employer- employee relation between both the parties? - Certain clauses...

  5. TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

  6. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  7. TDS on fee paid to doctors – Doctors treated as consultants – there is no employer and employee relationship existing - tax has to be deducted u/s 194J and not u/s 192 - AT

  8. TDS u/s 194J - Tribunal was justified in law in holding that the amounts paid to the doctors is not in the nature of "salary" and liable for deduction of tax at source...

  9. 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...

  10. Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits -...

 

Quick Updates:Latest Updates