06 November 2012
If doctors on payroll, TDS under section 192 will apply. If payment to doctors on visiting basis under professional capacity, then TDS under section 194J is applicable.
06 November 2012
My query is regarding the time of deduction of tax u/s 194J i.e. whether, hospital can deduct TDS at the time of payment to doctors or it is necessary to deduct the tax at the time of crediting his/her account. Further, is there is any case law for the same please provide.
06 November 2012
As per the TDS provisions, it is clearly stated that the tax has to be deducted at source at the time of crediting to beneficiary account or at the time of payment whichever is earlier.
CAclubindia
