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Please help doctor stipend tds

Ankush (Student) (1374 Points)

02 March 2020

under which section same should be deducted, doctor in receipt of stipend of 50000 per month

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7 Replies

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 02 March 2020

Section 194J @ 10%

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Ankush (Student) (1374 Points)
Replied 02 March 2020

94j or under salary?

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.

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Kapadia Pravin (17264 Points)
Replied 04 March 2020

Under both circumstances viz 192b and 194J the ball is in court if payer person

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Eswar Reddy S (CFO- at NHTF) (58275 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