03 July 2016
My friend is a doctor and work in primary health centre as a medical officer, his tds deducted under section 194j and medical department issue form 16.
should i.consider it as a salary or profession fees.
Actualy he gets salary but why they deduct tds u/s 194j i m not able to understand. Is they correct??
03 July 2016
Primary Health Center are periphery units under National Health Mission of Government of India. However posting of various staff among medical officers was made on contractual basis accordingly TDS is deducted u/s 194J. Hence you should go with 194J as receipts are in the nature of professional receipts. If necessary in eligible cases certificate for TDS on lower deduction can also be obtained from the IT department.