Fees amount transfer procedure landlord to tenant

[Sundaraiah kollipara]

Sir,

A doctor (landlord) own private hospital rent to another doctor (tenant)

If a tenant (doctor) health services provided to patient treatment after fees amount rs:40 lacs fees amount from healthcare Care trust sec 19Jjb credited by landlord (doctor) bank account and fees amount tds deducted show in landlord (doctor) pan ais show in income tax portal .but health care trust pan number change not accepted 

Question:

Fees amount transfer procedure landlord to tenant for it purpose 

2.fees amount pay to tenant (doctor) tds deducted provision applicable for it purpose 

AI Summary

Landlord doctor's account receives tenant doctor's healthcare fees with TDS under section 194JB deduction A landlord doctor who owns a private hospital rented it to a tenant doctor. The tenant doctor provided health services to patients, generating fees of Rs. 40 lakhs from a healthcare trust under section 194JB. The fees were credited to the landlord's bank account with TDS deducted, appearing in the landlord's PAN AIS on the income tax portal. However, the healthcare trust's PAN number change was not accepted. The query seeks clarification on the proper procedure for transferring fees from landlord to tenant and whether TDS deduction provisions apply when paying the tenant doctor. The discussion involves rental arrangements between medical professionals and the tax implications of healthcare service fees being initially credited to the property owner's account rather than the service provider's account.