https://www.taxtmi.com/article/detailed?id=12406 The article explains that payments to consultant and retainer doctors are distinguished from salaries by contractual and factual features-fixed-term retainerships, consolidated fees, permission for private practice, and absence of retirement provisions-and that judicial and tribunal consensus treats such payments as professional fees for TDS purposes rather than salary, advising careful contract drafting and factual records to support withholding under the professional-fee regime. en-us Fri, 08 Mar 2024 10:38:19 +0530 Fri, 08 Mar 2024 10:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12406 The article explains that payments to consultant and retainer doctors are distinguished from salaries by contractual and factual features-fixed-term retainerships, consolidated fees, permission for private practice, and absence of retirement provisions-and that judicial and tribunal consensus treats such payments as professional fees for TDS purposes rather than salary, advising careful contract drafting and factual records to support withholding under the professional-fee regime. Articles Income Tax Fri, 08 Mar 2024 10:38:19 +0530 https://www.taxtmi.com/article/detailed?id=12406