TDS on Lab Investigation


This query is : Resolved 

22 December 2009 If lab Investigations of Hospital (A) is done by another Hospital (B) and for which Hospital (A) pays investigation charges to Hosp (B) , under what section shd Hosp A deduct TDS ? is it under 194C ( There is no contractual agreement between the 2 hospitals and billing is done on " per patient basis " ? or under 194J as lab investigation procedures require professional expertise ?

Also if there exists any agreement b/w the 2 Hospitals , shd 194C be applied in lieu of 194J ?

22 December 2009 TDS to be deduct under section 194J @10%

22 December 2009 agree

22 December 2009 me too agree.

22 December 2009 Thank you so much

23 December 2009 It is immaterial whether there exists any contract or not.Diagonostic investigation is a part of medical profession.Hence it will attract section 194J only.

23 December 2009 agree


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