TDS u/s 192 or 194J - doctors are discharging only professional ...

TDS on Payments to Doctors: Section 192 Applies, Not 194J, Regardless of Provident Fund or Retirement Benefits.

October 13, 2016

Case Laws Income Tax AT

TDS u/s 192 or 194J - doctors are discharging only professional services - merely because doctors are subject to the payment of Provident Fund or other retiremental benefit, provisions of Section 194J cannot be invoked - AT

View Source

← Previous Next →

TDS u/s 192 or 194J - doctors are discharging only professional ...

TDS on Payments to Doctors: Section 192 Applies, Not 194J, Regardless of Provident Fund or Retirement Benefits.

October 13, 2016

Case Laws Income Tax AT

You may also like:

TDS liability - u/s 192 or 194J - salary or professional fee - the benefits of an employer / employee relationship which are normally available, do not apply to the...

TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be...

Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

Whether the benefit of the amendment of Section 43B of the Income Tax Act equally applies to the employees’ contribution of provident fund - held yes - HC

TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT

The National Company Law Appellate Tribunal (NCLAT) held that the Resolution Plan must provide for payment of Provident Fund and Gratuity dues in accordance with Section...

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

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...

The provident fund dues, including contributions u/s 7A, interest u/s 7Q, and damages u/s 14 of the EPF Act, are not part of the liquidation estate assets. The EPFO...

Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical...

Provision for post-retirement medical benefits to employees – post-retirement medical benefit is also a liability which gets attached to the company the moment, the...

TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS...

Approval of the Resolution Plan - Requirement of liability of PF and ESI dues to be paid in Full - Claim u/s 7A, 7Q, and 14B of the Employees' Provident Funds &...

Quick Updates: