DIPAK AGARWAL (Service) (554 Points)
10 July 2008A Charitable Trust making payment to Nursing homes for free Eye operation & Eye Check up for the Fin. year 2007-08. Also some payments are made to Doctors for visting fee in some clinic etc.
whether it attracts any TDS liability is to be made there on if yest at what percentage?
Sambu Suresh
(CA Job)
(564 Points)
Replied 10 July 2008
On payment made to doctors , it comes under professional fee. It is liable to tax U/s 194J at 10%.
If any one has different opinion let me know with reasons
Payment made to Doctor is professional fee & attracks TDS @ 10% under 194(J); OK
Kindly let me know about the following cases whether payment made to Nursing Home attracks TDS or not, if attracks, then in which rate and section.
Case 1: Payment made to Nurisng Home for cabin charges;
Case 2: Payment made to Nursing Home on account of Nursing charges;
CAclubindia
