https://www.taxtmi.com/forum/issue?id=1645 The key operative principle is that classification of receipts as salary requires an employer-employee relationship; fees for surgical and consultancy services paid via the hospital and a separate honorarium for faculty work are independent professional engagements and generally cannot be clubbed as salary. If the payer withholds tax under contractual provisions, the department should rectify the payer's withholding classification rather than recharacterise the professional receipts as salary. en-us Tue, 08 Dec 2009 16:32:14 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1645 The key operative principle is that classification of receipts as salary requires an employer-employee relationship; fees for surgical and consultancy services paid via the hospital and a separate honorarium for faculty work are independent professional engagements and generally cannot be clubbed as salary. If the payer withholds tax under contractual provisions, the department should rectify the payer's withholding classification rather than recharacterise the professional receipts as salary. Discussion-Forum Income Tax Tue, 08 Dec 2009 16:32:14 +0530 https://www.taxtmi.com/forum/issue?id=1645