Nature of TDS Liability in Respect of Salaried Doctors, in- House & Visiting Consultants in a Nursing Home

Advocate Akhilesh Kumar Sah Preface: Chapter XVII of the Income-tax Act, 1961, herein referred to as the Act, incorporates provisions for collection and recovery of tax and Part B of this Chapter deals with the Tax Deduction at Source [TDS]. Tax has to be Deducted at Source in respect of different type of payments according to different sections in Part B of the Chapter XVII. A Recent Appeal In Brief Before ITAT, Bangalore: Recently, in the Hosmat Hospital (P.) Ltd. vs. ACIT [IT Appeal Nos. 572, 575, 576, 879, 880 & 881 (BANG.) of 2014, AYs 2011-12 TO 2013-14, decided on 11.08.2016], the ...