Tds on hospitals u/s 194J

[anmol bohra]

plz solve my query that if TPA make payment to hospital then should he liable for tds on hospital u/s 194J,,, plz give some reason and reference why for 194J not for 194C....plz solve it....

AI Summary

TPAs Not Required to Deduct TDS on Payments to Hospitals; Commissions Subject to TDS Under Section 194C A query was raised about whether a Third Party Administrator (TPA) should deduct Tax Deducted at Source (TDS) under section 194J when making payments to hospitals. The response clarified that TPAs, appointed by insurance companies to facilitate claims, receive commissions subject to TDS under section 194C, as these are contractual payments rather than professional services. Consequently, payments made by TPAs to hospitals are not subject to TDS deductions.