In a recent judgment, theBombay High Courthas held that payments made to consultant doctors are not salary in the absence of a fixed pay, and therefore, TDS (Tax Deduction at Source) is deductible under Section 194J of theIncome Tax Act, 1961. This observation was made by the Court while considering an appeal filed by the Commissioner of Income Tax, TDS-1, Mumbai, challenging the order dated 8th September 2017 passed by the Income Tax Appellate Tribunal under the provisions of Section 260A of the Income Tax Act, 1961. For more details, check out the full story on the link mentioned below: Payments to consultant doctors not salary: Bombay HC
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