https://www.taxtmi.com/article/detailed?id=13041 Payments to retired professors, doctors and contractual teaching personnel made from the salary head and governed by university control and reservation policy constitute salary for TDS purposes and are to be treated under Section 192 rather than as professional fees under Section 194J. Stipends/fellowships to research personnel that qualify as scholarships or fellowships under the relevant exemption framework are excluded from TDS under Section 10(16). en-us Tue, 22 Oct 2024 11:50:36 +0530 Tue, 22 Oct 2024 11:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13041 Payments to retired professors, doctors and contractual teaching personnel made from the salary head and governed by university control and reservation policy constitute salary for TDS purposes and are to be treated under Section 192 rather than as professional fees under Section 194J. Stipends/fellowships to research personnel that qualify as scholarships or fellowships under the relevant exemption framework are excluded from TDS under Section 10(16). Articles Income Tax Tue, 22 Oct 2024 11:50:36 +0530 https://www.taxtmi.com/article/detailed?id=13041