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Please help doctor stipend tds
under which section same should be deducted, doctor in receipt of stipend of 50000 per month
Replies (7)
Quick Summary
Section 194J @ 10%
94j or under salary?
Stipend paid to doctor is in form of Salary and TDS should be deducted under section 192b
One should not look at mere nomenclature of 'stipend' to conclude either way.
Tax treatment shall depend on terms of engaging services of doctor. If he is regular payroll (with fixed hours of duty, getting PF, etc) & getting salary, TDS for salary income u/s 192 will apply, else TDS for professional fees u/s 194J will kick in.
Under both circumstances viz 192b and 194J the ball is in court if payer person
The question says doctor stipend:
Doctor means qualified person.Stipend is the not correct word. Stipend will be paid to trainee's which will be under salary..
But if you are paying stipend kind of the thing to doctor then mostly 194J is applicable unless doctor is an employee
Doctor means qualified person.Stipend is the not correct word. Stipend will be paid to trainee's which will be under salary..
But if you are paying stipend kind of the thing to doctor then mostly 194J is applicable unless doctor is an employee
If TDS is deducted u/s 194J on Stipend to doctors pursuing DNB, Which ITR is to be filed ??
How this income should be treated ??
Other sources in ITR 1 or Presumptive income in ITR 4
Thank you in advance
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