Junior Doctor's MD/DNB Income: Taxable?

This query is : Resolved

Quick Summary

This discussion addresses whether the income earned by a junior resident doctor during their MD/DNB post-graduation course is taxable. The consensus is that if paid as a regular salary or wages, it falls under 'Income from Salary'. However, if paid as consultancy fees on a contract basis, it may be considered 'Income from Business and Profession'. The specific terms of the appointment letter are crucial for determining the correct tax head.

jaspreet

jaspreet (Querist)

30 June 2020 I have a query regarding the income earned by a junior resident doctor during their MD/DNB course of post graduation.I wanted to know whether their income be taxable or not.If taxable then in which head of income it is required to be shown.No Tds is deducted by the hospital where he is doing his post graduation.His income is Rs 600000. Thanks in advance.. Please respond as soon as possible.

Punit Gupta

Punit Gupta (Expert)

30 June 2020 You need to check the Offer Letter/Appointment letter for the aforesaid role. If the compensation paid is paid as Salary/Compensation/Wages or by any other name in the nature of Salary paid at a regular interval, then you should consider this as Income from Salary.
Else, if the appointment is on Contract basis or likewise and the amount paid is considered as Consultancy Fees or likewise, being not permanent and regular in nature, then you should consider the same as Income from Business and Profession.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

01 July 2020 The income earned by a junior resident doctor during their MD/DNB course of post graduation will be taxable under salary head.

Punit Gupta

Punit Gupta (Expert)

01 July 2020 Noted, Mr Seetharaman Sir.
But not necessarily all the appointments are made in such manner.
At times such residents are paid as consultancy fees for reasons better known to the employers.

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