Please help doctor stipend tds
Ankush (Student) (1369 Points)
02 March 2020
under which section same should be deducted, doctor in receipt of stipend of 50000 per month
7 Replies
Pritam Bhusan Mohapatra
(2 Points)
Replied 02 March 2020
Stipend paid to doctor is in form of Salary and TDS should be deducted under section 192b
Nandakumar K Konkar
(Partner)
(246 Points)
Replied 02 March 2020
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.
Kapadia Pravin
(17259 Points)
Replied 04 March 2020
Under both circumstances viz 192b and 194J the ball is in court if payer person
Eswar Reddy S
(CFO- at NHTF)
(58270 Points)
Replied 07 March 2020
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
T Anusha
(Student)
(9 Points)
Replied 11 August 2020
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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