tds on doctor's fee

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We are a charitable TRUST & are doing eye camps several times duing the year.

Therefore, is there any tds deductible from fees paid to Doctors towards visiting fee in Sevral opticals, Eye testing & others tests are made by them for eye check up & operations for cataract

As the same are also like professional fees & consultancy charges so, should be required to deduct tds from amount paid to them?
Replies (7)
yes you have to deduct tds if payment exceeds 20000/-
Dear,Treat them as professionls and accordingly deduct TDS
TDS provisions attracted as per section 194J - Professional Fees exceeding Rs.20000.00
Dear friend. Why are you concerned? Refer to Sec 194J and deduct the TDS. Afterall you are paying him for the Professional services - he is not doing it free.
The work of doctor do come under the ambit of the term Profession... Then just as you do for any other professional people deduct tds for doctor also.....
Section 194J requires deduction of tax at source from fee for Professional or Technical Services, if the amount to be paid in a previous year exceeds Rs. 20,000/-. The term Professional services is defined in the Explanation appraeing aftersub section (3). Carrying the Medical Profession is included in the term Professional services. The Trust would therefore be liable to deduct tax at source.
Yes, tds is deductable u/s 194 j


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