Salary to contract employee

This query is : Resolved 

28 October 2013 sir, a doctor is employed on contract basis by a govt. department for some period.

now T.d.S @ 10 % is deducted on payment made to the doctor.

is this income taxable as salary income ?

28 October 2013 since the contract and also professional nature, it will attract tds rate 10% u/s.194J

there is no employer and employee relationship so sec.192 will not apply this case


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