Query on 194 O and 194JB

TDS 447 views 2 replies

Mohit Garg

Tax Consultant and Investment Advisor

21 Points Posted on 11 August 2025

A company running and operating a Portal/App where patients get medical / Healthcare services from different doctors online.

The patient pays fees to the company and company pays to medical practitioner on Monthly/fortnightly basis depending on the no. of pateints attended by them. (The doctors are not treated as employees and no employer employee contract exist)

In this case, at the time of payment to medical professional, what kind of TDS will be attracted?

194O will be applicable for TDS on Ecommerce services
or

194JB will be applicable for TDS on Professional Fees?

Replies (2)

Rama chary Rachakonda

Master in Accounts & high court Advocate

9615 Points Posted on 11 August 2025

In this case, Section 194J will be applicable for TDS on Professional Fees paid to medical practitioners. The company should deduct TDS under Section 194J when paying fees to these professionals.

Tax Garden

Tax Consultant

576 Points Posted on 21 May 2026

Section 194O and 194JB cover different transaction types so they do not apply to the same payment at the same time. Under 194O, the e-commerce operator deducts TDS at 1% on gross amounts credited to sellers before payment, and this reflects in your Form 26-AS; if you are the seller, the deduction obligation is on the platform. For e-commerce sellers on platforms like Blinkit or Swiggy Instamart, the GST and TDS obligations across platforms are explained in this [quick commerce sellers compliance guide](https://taxgarden.in/blog/gst-compliance-quick-commerce-sellers-blinkit-swiggy-zepto-2026).