TDS on Nursing Home

which type of payments????????

IT IS A COMPOSITE BILL OF NURSING CHARGES, MEDICINE, FEES ETC

for business or not ?

if its personal treatment then NO TDS, as its capital expenditure

if the expenses are to be posted in P/L account of business as allowable expenses then only TDS applicable u/s 194C, TDS on contract

IS 194J WILL ATTRACT OR NOT ??????????????

Nursing Home is not a professional person, 

if the payment is made to any specialist doctor then only 194J

BUT THE OWNER OF IT IS A PROFESSIONAL PERSON... i. e. DOCTOR.. it is c & m by d doctor.. den??

is the payment made towards feel of specialist? then 194J

if gross charges of nursing home then 194C

but above all such expenses are capital expenses, in practical when insurance companies pay to nursing home, they deduct TDS, as for them its expense, 

for any individual its not expense, but capital outgo.

it is a construction company. den?

It will attract TDS under section 194J as it amounts to Professional or Technical services.

194C shall not at all come into picture as such type of payments are not covered anywhere in the section. So if at all TDS is applicable on this, it is 194J.

@ amol

the query has been clarified as 

IT IS A COMPOSITE BILL OF NURSING CHARGES, MEDICINE, FEES ETC

so i assume its accomodation and other services inclusive thats why contract.

194 C covers only following type of payments

1.   Works Contracts

2.       Supply of Labour

3.       Advertising Contracts

4.       Broadcasting and telecasting including production of programmes for such broadcasting or telecasting

5.       Carriage of goods and passengers by any mode of transport other than railways

6.       Catering

7.   Manufacturing or supplying a product according to the requirement or specification of customer by using material purchased from such customer, but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

So, it wont come under the scope of 194C

Originally posted by : Sachin Kumar Agrawal
	it is a construction company. den?

keep your interview mode on 

Whichever company it may be, if the expense so incurred is a part of allowable expenditure, then TDS has to be done under section 194J.

if the total amount is covered under deduction of tds.? in the case the bill is composite