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Query on 194 O and 194JB

TDS 416 views 1 replies

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 (1)

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.


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