Salary to a docor and tds u/s 194j

One of My Client(doctor) received salary from a hospital and his income in the previous year is within the exemption limit. But a TDS u/s 194J has been deducted by the employer.

Now, my doubt is that do i need to show some amount under Income from Profession Head since the TDS has been deducted u/s 194J(which is deducted on professional fees) or can i just show the salary income and claim the refund?? 

Replies (5)

Dear Tanvi,

if TDS has been deducted u/s 194J then, you may have to show the income as Income from B&P.

if the client is on the pay roll of the Hospital then, you may ask them for a rectification of the TDS return and ask them to issue a certificate u/s 192 i.e. Salary.

if TDS is deducted u/s 194J then how it will come under salary, it is income from profession... check 26AS

I agree with Ankit

yes the income is shown under the head income from PGBP....

 

IF your client is fall under defination of employee under IT act then u can claim ur refund of tds.

 

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