TMI BlogTds on hospitals u/s 194JX X X X Extracts X X X X X X X X Extracts X X X X ..... Tds on hospitals u/s 194J X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to hospital then should he liable for tds on hospital u/s 194J,,, plz give some reason and reference why for 194J not for 194C....plz solve it.... Reply By Rama Krishana: The Reply: Before discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion let us understand the facts: TPA is a third party administrator appointed by the Insurance Companies. The claim of patient is being paid by the insurance companies through TPA. The commission to T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PA is paid by the insurance companies which is ultimately born by the insured as part of premium. - In view of above facts, my view is the commission received by TPA is subject to deduction of TDS onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Since it is a contractual payment but not in the nature of professional service, TDS requires to be deducted u/s 194C. The payment to hospitals by the TPA is not liable for any deduction of tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... source. X X X X Extracts X X X X X X X X Extracts X X X X
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