Consultant Doctors' Fees Classified as Professional, Subject to Tax Deduction u/s 194J; Not Eligible for Salary Benefits.

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....Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits - payment to them was in the nature of professional fees liable to deduction under Section 194J and Section 192 had no application - HC....