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
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%.
CAclubindia
