Income Tax Act | Payment To Consulting Doctors On Probation Not Salary, TDS Deductible U/S 194J Not U/S 192: Bombay High Court

TDS controversy involving honorary doctors and AMC contracts: A major case under the Income Tax Act, 1961, was recently decided by the Bombay High Court on September 15, 2025, involving key interpretations of Section 192, Section 194J, and Section 194C. The judgment has implications for charitable hospitals and tax deduction responsibilities, specifically in the context of payments to doctors and service providers. Nature of engagement of honorary doctors The main…