Payment made by hospital to consultant doctors would attract TDS under sec. 194J and not u/s 192

Where in terms of agreement entered into between assessee-hospital and consultant doctors, those doctors were not entitled to benefits of leave encashment, gratuity, provident fund, superannuation benefits etc. it could be concluded that there did not exist an employer-employee relationship and, thus, assessee was required to deduct tax at source under section 194J while making payments to doctors

Refer:[2019] 104 taxmann.com 212 (Bombay)