Tds query

Anitha (Job) (39 Points)

12 March 2013  

'A' is a medical institution and 'B' is a Diagnostic center which is operating inside the premises of 'A'. Now when the patient comes to 'A' for medical treatment, it will refer the patients to 'B' for any scan and other lab related diagnostics.

'A' raises the invoice for all the above charges from patients i.e., (a)fees for its own conultation and treaments and (b)scan charges, and collects the same from the patients. Now 'A' returns the amount of scan charges to 'B' after deducting 30% discount given by 'B' to 'A' since 'B' uses 'A's premises.

Here my Question is, when 'A' pays the Net (ie., after discount) Scan charges to 'B', under what section 'A' has to deduct TDS? 194C or 194H or 194I?

Kindly clarify my doubt??? Its most urgent and Thanks in advance!!!