TDS on Medical Check Up

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Is TDS applicable on payment to a Hospital or Patho lab for Medical Check up for its employees by company, if yes , kindly also tell em about section i.e.194C or 194J

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TDS to be deducted u/s 194J.

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/Sec_194C.htm

Check Question no 26 of above circular


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