Saturday, October 15, 2016

Home Direct Taxation Sum paid to visiting doctors on basis of patients attended would attract sec. 194J TDS and not sec. 192 TDS

Sum paid to visiting doctors on basis of patients attended would attract sec. 194J TDS and not sec. 192 TDS

ITAT Bangalore bench held that where remuneration paid to a visiting doctor was variable with number of patients attended by him, payment to him would be subject to TDS under section 195J.

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Sum paid to visiting doctors on basis of patients attended would attract sec. 194J TDS and not sec. 192 TDS

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