TDS u/s 194J - payments made to retired professors, doctors, ...

Case Laws Income Tax

May 23, 2017

TDS u/s 194J - payments made to retired professors, doctors, teaching personnel’s etc. - the relationship between the teachers so employed and the employer is seen to have the rigidity of “contract of employment” and not the flexibility seen in “contracts for employment.” Thus it is held that the University’s liability for TDS is u/s 192 and not 194J - AT

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TDS u/s 194J - payments made to retired professors, doctors, ...

Case Laws Income Tax

May 23, 2017

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