Applicability of section 194J on the professional fee part of ...

Section 194J: Tax Implications for Professional Fees in Hospital Bills Clarified by Assessing Officer's Payment Segregation.

September 5, 2013

Case Laws Income Tax AT

Applicability of section 194J on the professional fee part of the composite bill paid to the hospitals - AO directed to bifurcate the payments to the hospitals into various elements and confine the demand raised in terms of s. 201(1), only to the payments which assume the nature of fee for professional services - AT

View Source

← Previous Next →

Applicability of section 194J on the professional fee part of ...

Section 194J: Tax Implications for Professional Fees in Hospital Bills Clarified by Assessing Officer's Payment Segregation.

September 5, 2013

Case Laws Income Tax AT

You may also like:

Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby...

TDS u/s 194J - deduct tax at source on payments made to hospitals - With reference to Section 35AD(8)(C), 44AA and 80-IB, it cannot be inferred that the hospitals carry...

Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate....

Provisions of section 194J do not apply to the franchisee fees paid - AT

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 -...

The assessee failed to deduct tax on professional fees paid to various non-residents. The Assessing Officer (AO) held that the fees were liable to tax in India under the...

CBIC has clarified fee requirements for time extension applications under Rules 6 and 7 of Customs and Central Excise Duties Drawback Rules, 2017. The Board addressed...

Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J...

TDS U/s 194J - sharing of fees - payments made by the appellant to ITGK for its share in RS-CIT course fees - the act of sharing of revenue in a multi entity business...

TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

Nature of income - professional fees received by the doctor from the Hospital - Taxable as salary or Income from Business or profession - There is no master-servant...

ITAT ruled that pharmacy division income of appellant hospital qualifies for exemption under Section 11(1) of Income Tax Act. The tribunal determined pharmacy operations...

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...

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

Quick Updates: