TDS Deduction on Professional Services: Doctors and Consultants Classified u/s 194J, Not Section 192, for Tax Purposes.

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....TDS u/s 192 or 194J - professional doctors / Honorary Consultants - the real intention of the parties in the present case is appointment of consultants and not to create employer-employee relationship and accordingly TDS is liable to be deducted u/s 194J....