Medical facility


This query is : Resolved 

Quick Summary
This discussion explores whether Tax Deducted at Source (TDS) applies to medical facility services like operations and lab tests provided to impoverished individuals through a tied-up hospital. The applicability is likely under Section 194J (Professional Services) or Section 194C (Works Contract), with rates of 10%/2% or 2% respectively, provided the annual threshold of £30,000 per recipient is met. It also questions if this scenario qualifies as a Third Party Administrator arrangement.

21 August 2026 We are tie up to one hospital for services of medical
Facility, such as operation, consultation, Lab test, etc.
Such service we give to poor people.
Can this service we are applicable for deducting tds.
If yes which sec. And rate

21 August 2026 Applicable Section: Primary applicability is under Section 194J (Professional Services) or Section 194C (Composite Work/Contract).

TDS Rate: 10% / 2% u/s 194J, or 2% u/s 194C (for corporate hospitals).

Threshold: Exceeding ₹30,000 per annum per recipient.

31 August 2026 Is this case is treated as Third Party Administrator.

31 August 2026 Is this case is treated as Third Party Administrator.


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