WHETHER LIABLE TO TDS U/S 192 OR 194J IRRESPECTIVE OF THEIR OTHER INCOME ?
Quote from: CA.BHUPENDRASHAH on December 09, 2011, 02:17:43 PM
WHETHER LIABLE TO TDS U/S 192 OR 194J IRRESPECTIVE OF THEIR OTHER INCOME ?
S. 194-J provides that any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of "fees for professional services" shall deduct TDS. The term "professional services" is defined to mean services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified61 by the Board"
So, it is clear that s. 194-J will apply. I don't see how s. 192 can apply unless the doctors are employees of the hospital.
sec 194J will be applicable on the payments made to visiting doctors because there is no employer -employee relationship between visiting doctors and hospitals.
The reasoning of my statement is decided in Income tax officer Vs Calcutta Medical research on Ist nov 2009.
In spite of several case laws, many orders are passed holding otherwise
Quote from: CA.BHUPENDRASHAH on December 10, 2011, 10:17:00 AM
In spite of several case laws, many orders are passed holding otherwise
We have to be grateful for that Sir. Its what keeps us in business!! ;)