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2011 (9) TMI 85 - HC - Income TaxAssessee in default - TDS u/s 194J - circular No. 8/2009 - it is submitted that a policy holder may not be required to deduct TDS under Section 194J of the Act but, as per the circular, the TPA would be liable to deduct TDS under Section 194J when it makes payment - TPAs and insurance companies, the Board has decided that no proceedings u/s 201 may be initiated after the expiry of six years from the end of financial year in which such payment have been made without deducting tax at source etc by the TPAs The words "in the course of carrying on" do not mean that the person who renders service and is paid, must be a professional - It is not necessary that the person who renders service and is receiving the payment/fee should himself or herself carry on the medical profession or other professions - Bombay High Court in Dedicated Health Care Services TPA (India) Pvt. Ltd. (2010 -TMI - 76302 - BOMBAY HIGH COURT ) wherein it was held that Parliament imposed that obligation on any person (not being an individual or a Hindu Undivided Family) who is responsible for paying to a resident any sum by way of fees for professional services and the expression “professional services” has been defined to mean services rendered by a person in the course of carrying on inter alia the medical profession - Writ petition is accordingly disposed of
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