Income tax

TDS / TCS 601 views 1 replies

Hi Friends

 I am working with Healthcare sector where Doctor are hired on sitting basis i.e employees basis as per requirement. Compay pay the amount whether Tds deducted U/s 194c or 194J.

In other case if doctor refer the patient on our Clinic then payment is also made as 20% or 30%. Whether the Tds deduct on 194 H or 194 J.

Thanking You

 

Sunil

Replies (1)

 

Sunil  ji,

 

The TDS will be deducted u/s 194J.

Hiring the doctors on hiring basis is a professional services within the meaning of sec 194J.

 

Professional services for this purpose means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or profession of accountancy or technical consultancy etc.

 

Therefore TDS will be deducted @ 10%.


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