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    <title>TDS on Payments to Doctors: Section 192 Applies, Not 194J, Regardless of Provident Fund or Retirement Benefits.</title>
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    <description>TDS u/s 192 or 194J - doctors are discharging only professional services - merely because doctors are subject to the payment of Provident Fund or other retiremental benefit, provisions of Section 194J cannot be invoked - AT</description>
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