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TDS ON PAYMENT TO CONTRACTOR FOR PROVIDING MEDICAL SERVICES

This query is : Resolved 

22 November 2021 A hospital appoints a contractor to provide all necessary medical services with respect to cardiology department . If the payment to such contractor is made at a percentage of fees collected from the heart patients treated therein; then under what section TDS need to be deducted (194J OR 194C) ?????????

Moreover , they are also paid 80% of pharmacy profit on IP Pharmacy sale to cardiology department.
Whether TDS need to be deducted on such payment or not ??????????

Kindly give a detailed solution....

Thanks in adavnce


22 November 2021 1. SEC. 194Jb &
2. SEC. 194H of IT act...



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