12 August 2024


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ITAT: Hospitals Need to Deduct TDS for Payments to Doctors Engaged as Retainers And Consultants - 01.07.2022

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the hospitals shall deduct TDS under Section 194J of the Income Tax Act, 1961 in respect of the payments made to doctors engaged as retainers and consultants since there is no element of employer-employee relationship.

Tags : ITAT TDS Retainers Consultants

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