TDS on payments to Hospitals etc, Income Tax

[sreekumar c]

Dear Sir

Do a company require to follow the TDS provisions for payments to hospital etc for treatment of staff or meeting the hospitalisation expenses in case of accidents etc.. Whether the same will come under 194J. Also please inform whether the provisions of Section 194J will be applicable to charitable trusts registered under Sec 12AB, who makes payments to hospitals etc as relief to poor. The query is raised since as per Circular 5/2002 dated 30.07.22 TDS is applicable. Please advise the position of law in this regard. Thanks