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Discussion > Income Tax > TDS >

TDS u/s.194J

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Sr. Officer- Accounts & Audit

[ Scorecard : 123]
Posted On 04 March 2010 at 17:26 Report Abuse

Expert's Advise Pl.

A labour met with an accident and hospitalized. The company incurrs all Medical exp. such as Surgery, Consultancy fee, Room charges, pharmacy etc... which cost to company around Rs. 10 Lakhs.

Is it liable to deduct Tax by the company to the Hospitals (Pvt Ltd)?


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Vivek Angrish
Manager Finance & Accounts

[ Scorecard : 218]
Posted On 04 March 2010 at 17:37

TDS is not to be deducted, as payment is made to hospital, if the payment is made to any private clinic, then the same shall attract TDS

Chintan Shah

[ Scorecard : 534]
Posted On 04 March 2010 at 18:19

TDS will be deductible at 10% u/s 194J since the services rendered by the hospital is service in course of medical profession and is professional services liable to TDS....


[ Scorecard : 23]
Posted On 04 March 2010 at 19:26

Consultancy fees, surgery etc, covered under professional services and hence TDS are deducted u/s 194J. For medicines and pharmaceuticals are supply of goods and on the same TDS is not required to deduct. If separate bills are raised.


[ Scorecard : 1857]
Posted On 04 March 2010 at 20:20

Please see this link.........

CA Priya
CS Final

[ Scorecard : 1026]
Posted On 04 March 2010 at 21:29

Obvious that TDS has to be deducted u/s 194 J...... No exemptions for TDS other than the limits prescribed and if the other conditions are satisfied it has to be deducted..............


[ Scorecard : 396]
Posted On 04 March 2010 at 22:33

for company its just a staff need to deduct tds. Rs. 10,00,000 is treated as perquisite in the hands of the employee.

Vivek Angrish
Manager Finance & Accounts

[ Scorecard : 218]
Posted On 05 March 2010 at 10:48

Any professional, now will you please suggest that whethere TDS is to be deducted or not ?

Praveen Kumar Chaubey

[ Scorecard : 45]
Posted On 05 March 2010 at 16:22

Although it is a perquisite but the nature of the expense is attractable to TDS and hence tax is to be deducted only on the professional and consultancy charges and not on the total amount of the bill.

CA CMA Amarnath Nuthalapati
Chartered Accountant

[ Scorecard : 81]
Posted On 05 March 2010 at 16:26

The servises provided by the Hospital people is professional in nature. And the amount is expenditure in the hands of company. Hospitality servises are covered under professional servises. Hence the payment is Liabe to tax and deduct the Tax U/s 194J.

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