https://www.taxtmi.com/highlights?id=34939 TDS u/s 194J - payments made to retired professors, doctors, teaching personnel’s etc. - the relationship between the teachers so employed and the employer is seen to have the rigidity of “contract of employment” and not the flexibility seen in “contracts for employment.” Thus it is held that the University’s liability for TDS is u/s 192 and not 194J - AT en-us Tue, 23 May 2017 08:21:39 +0530 Tue, 23 May 2017 08:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34939 TDS u/s 194J - payments made to retired professors, doctors, teaching personnel’s etc. - the relationship between the teachers so employed and the employer is seen to have the rigidity of “contract of employment” and not the flexibility seen in “contracts for employment.” Thus it is held that the University’s liability for TDS is u/s 192 and not 194J - AT Highlights Income Tax Tue, 23 May 2017 08:21:39 +0530 https://www.taxtmi.com/highlights?id=34939