Applicability of TDS deduction from Doctors Engaged by Hospital: Kerala HC Directs to Dispose of Income Tax Appeal of Amrita Institute of Medical Science [Read Order]
Section 194 J(1) (ba) of the Income Tax Act, 1961 states that, unless the salary is already subject to TDS (Tax Deduction at Source) under Section 192, TDS must be deducted at a rate of 10% from any compensation, fees, or commissions paid to a director of the firm
In a ruling in favour of Amrita Institute of Medical Science and Research, the Kerala High Court directed the income tax department to dispose of the appeal within 3 months.The matter was related to non disposal of appeal on applicability of Tax deducted at source (TDS) deduction made to doctors engaged by the hospital. Read…
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