Case Study: Consultants Classified as Employees under EPF Act Case: Gain Financial Consultants (P) Ltd. v. Regional Provident Fund Commissioner Relevant Law: Income Tax Act (TDS u/s 192 vs 194J) and EPF Act Court: Bombay High Court Date: 14 March 2001 Background Although many companies deduct TDS under Section 194J (professional fees) for individuals who, […]