Hospitals need to deduct TDS u/s 194J for Payments to Doctors engaged as Retainers and Consultants: ITAT [Read Order]

Hospitals - TDS - Payments - Doctors - Retainers - Consultants - ITAT - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the hospitals shall deduct TDS under section 194J of the Income Tax Act, 1961 in respect of the payments made to doctors engaged as retainers and consultants since there is no element of employer-employee relationship. The appellant, M/s Escort heart Institute and…

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