This discussion clarifies whether Tax Deducted at Source (TDS) is applicable on fees paid to Registered Medical Practitioners (RMPs) by private hospitals. It confirms that TDS under Section 194J of the Income Tax Act is indeed applicable if the total payments made to an RMP in a financial year exceed Rs. 30,000, or if a single payment surpasses this amount.
09 March 2022
Sir, A Doctor running a private hospital fees collections from patients rs:50,000/- fees paid to RMP rs:10,000/- Question: Fees paid amount to RMP rs:10,000/- tds deducted provision applicable in it act.