Deduction of TDS on Clinical Trials

Manoj Subudhi (Accounts Personnel) (157 Points)

05 August 2021  

Hello All,

I'm Working in a hospital as an account personnel. One of our doctor is doing vaccine clinical trial which is sponsored by a third party. The third party releases Rs,90,000/- as PI Fees after deducting TDS Rs.10,000/- to the organisation. Now, the same has to be reimbursed to the doctor as PI fees. Shall I Deduct TDS on such payment. If yes, under which Section.

PLease suggest