Fees amount transfer procedure for two doctors

This query is : Resolved

Kollipara Sundaraiah (Querist)
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17 July 2025 Sir,
A doctor (landlord) own hospital rent to another doctor (tenant)
If a tenant (doctor) health services provided to patient treatment after fees amount sec 194jb rs:40 lacs amount from healthcare Care trust
Rs: 40 lacs amount credited by landlord (doctor) bank account and rs:40 lacs fees amount tds deducted pan of landlord (doctor) name show in ais income tax portal
Health care trust pan number change not accepted
Question:
Fees amount transfer procedure landlord to tenant for it purpose
Fees amount transfer after tds deducted provision of it purpose

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 Correct Practice for Fees Transfer:
Ideally, fees for healthcare services should be credited directly into tenant doctor’s bank account (who actually provided services).
If fees are credited into landlord’s account mistakenly, then:
The landlord doctor should transfer the entire fees amount to the tenant doctor’s bank account via bank transfer (preferably with supporting documents or agreement).
Maintain clear documentation for this transfer as “reimbursement” or “settlement of fees”.
TDS Compliance & Correction:
Since TDS is deducted under landlord doctor’s PAN, the tenant doctor will not get credit of this TDS in their income tax records.
To correct this:
The payer (Healthcare trust) should issue the TDS certificate (Form 16A) in the name of the actual service provider (tenant doctor) with the correct PAN.
The healthcare trust must file a corrected TDS return reflecting tenant doctor’s PAN instead of landlord’s PAN.
If healthcare trust PAN update not accepted, work with IT department or GST department to resolve the PAN update issue.
Alternatively, tenant doctor can file a Rectification Request or file a complaint with TDS department to get TDS credit.
Income Tax Filing:
Tenant doctor should report the fees received (even if initially received by landlord) as their income.
Landlord doctor should show this transferred amount as repayment (not income).
Proper documentation is key.

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