TDS not deducted on professional charge

This query is : Resolved 

29 June 2022 Sir,
A hospital maintained assessee professional charges paid TDS not deducted.
Question:
Assessess TDS not deducted on professional charges penalty applicable in it act

29 June 2022 30% of such expenses will be disallowed while calculating income tax.

07 July 2022 Whether hospital eligible for TDS?
What is the ownership and its turnover? whether audit u/s. 44AB applicable?


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