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Applicability of section 44aa on medical professional.

This query is : Resolved 

19 July 2017 Sir my query is that, if a doctor give service to an organisation and not directly to patient would be regarded as a medical professional or a consultancy service agent ?.
Further he also received a fixed payment every month from the organisation and on which TDS u/s 194J is deducted.
Please if possible provide if any case law supporting that.

19 July 2017 If tax is deducted u/a 194J, gross receipts has to be considered under 'profession'



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