Deduction of TDS on Clinical Trials

This discussion addresses the deduction of Tax Deducted at Source (TDS) on payments made as Professional Investigator (PI) fees for clinical trials. The original poster, working in hospital accounts, questioned whether TDS is applicable when a third party pays PI fees to the organisation, which are then reimbursed to the doctor. The consensus reached is that TDS should indeed be deducted under Section 194J of the Income Tax Act.