Doctor services comes under which services

Sir, I am working in a hospital as a accountant. in our hospital some doctors are working on duty basis. they will get amount based on their duties.

i.e not evenly for every month. so i want to you under which head they are taxable. either u/s 92B or 94J?

Replies (2)
This being fees for services rendered it will be 94J

It seems that, doctors are not on hospital's payroll and working as an independent doctors in this case you need to deduct tds u/s 194J @ 10%

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