Consultant/salary

my uncle is a psychologist.he sees patients in a nursing home 2 days a week and he has been doing that for the past 2 years every week.he gets paid at the end of the the month.is the money recieved "salary" or consultancy fees to be charged under pgbop????

Replies (3)

The case is very simple, if your uncle and the hospital have an employer employee relationship then it is taxable as Salary - which normally is not the case.

But as a matter of practice, the hospitals allot only time slot, the relation is purely professional.

I think even the TDS would have been deducted by hospital under 194J for such honararium services.

Also verify the form 26AS to confirm my view of professional fees received by your uncle.

 

its exceptionally falls under professional fees u/s 194j.

Yes, agree with Mr. Jignesh. As the employer - employee relationship is missing, it purely is the case of Professional fees.....

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