Bombay HC: Payments to Consulting Doctors on Probation Are Not Salary; TDS Applies U/S 194J - 19.09.2025

Bombay High Court held that payments to consultant doctors are not salary, so TDS applies under Section 194J, not Section 192. Justices Colabawalla and Pooniwalla stated there is no employer-employee relationship, and payments fall under Section 194J of the Income Tax Act.

Tags : Doctors Probation Salary TDS

Share :