Tds on clinical test on contract basis

TDS 287 views 3 replies

Dear sir / madam,

Hospital taking srvice from laboratory for blood test scan etc ...whether it has to make(i.e hospital ) TDS on that while making making payment to laboratory..if yes under which head ?

Thank you 

Replies (3)

if payment receiver is in professional capacity : 194J
if hospital has an agreement/contract with lab owner then TDS should be deducted under 194C

But i heard that there is some notification regarding non deduction of tds to Lab is it true ?

Thank you

if we are providing free DTH on the purchase of TV and we are paying the installation charges and rental charges to DTH, so are we liable to deduct TDS on the payment made to DTH?

 

 

 


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