Donation Received By Doctor

Doctor may take the amount, but he is not registered under sec. 12 of IT act, so there will be tax on the amount. It will be treated as taxable gift.

Section 80G is a facility available in the Income Tax Act which allows taxpayers to claim deductions for various contributions made as donations. The deduction under the Act is only available for contributions made to the specified relief funds and charitable institutions.

In your case, it will be taxable in your hand. And, the company is liable to deduct tds u/s 194R @ 10% if the amount is more than Rs. 20,000.

This is my understanding from your post. Thanks.