TDS ON PRE EMPLOYMENT HEALTH CHECKUP

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 May 2011 Hello

I have received one bill relating to pre employment health check up which is done by apollo clinic in our company.

i want to know what percentage of tds should be deducted 10% or 2%

CA ASHISH GUPTA

CA ASHISH GUPTA (Expert)
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18 May 2011 This will be covered u/s 194J coz professional services includes medical service. Rate 10%

srinivasan

srinivasan (Expert)
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18 May 2011 Circular no. 715 has clarified the above position that the medical services is covered under 194J. The basis of the same is that the medical services is specifically notified profession services u/s 44AA and therefore covered u/s 194J