https://www.taxtmi.com/caselaws?id=216589 Doctors engaged by a hospital may be treated as employees, and their payments as salary, where the engagement terms show exclusive service, fixed monthly remuneration, adherence to service rules, probation, termination conditions, retirement age, and disciplinary control. The character of the arrangement depends on its substance, not the labels used by the parties. Because the payments were not linked to patient load or professional fees collected, the hospital was required to deduct tax under section 192 of the Income-tax Act, 1961 rather than section 194J, and it was liable as an assessee in default for short deduction. en-us Mon, 02 Jul 2012 00:00:00 +0530 Thu, 07 Apr 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216589 Doctors engaged by a hospital may be treated as employees, and their payments as salary, where the engagement terms show exclusive service, fixed monthly remuneration, adherence to service rules, probation, termination conditions, retirement age, and disciplinary control. The character of the arrangement depends on its substance, not the labels used by the parties. Because the payments were not linked to patient load or professional fees collected, the hospital was required to deduct tax under section 192 of the Income-tax Act, 1961 rather than section 194J, and it was liable as an assessee in default for short deduction. Case-Laws Income Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216589