TDS on Lab Investigation
This query is : Resolved
Praveen CP
(Querist)
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 ?
Also if there exists any agreement b/w the 2 Hospitals , shd 194C be applied in lieu of 194J ?
Ram Avtar Singh
(Expert)
22 December 2009
TDS to be deduct under section 194J @10%
ANIL JANGID
(Expert)
22 December 2009
agree
Murtaza I Bhagat
(Expert)
22 December 2009
me too agree.
Praveen CP
(Querist)
22 December 2009
Thank you so much
Barun Kumar Ghosh
(Expert)
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.
Sandeep Diwan
(Expert)
23 December 2009
agree
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