TaxTMI 
TaxTMI 
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....
Tds on hospitals u/s 194J
29 Aug 2009 
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TDS on hospital payments: payments by TPAs for insured claims need not be deducted, while TPA commission attracts contractual-payment TDS.
The TPA acts as agent for insurers and receives commission which is subject to tax deduction at source as a contractual receipt rather than a professional fee; payments made by the TPA to hospitals for claim settlement are not liable to deduction of tax at source under that withholding classification. (AI Summary)
The TPA acts as agent for insurers and receives commission which is subject to tax deduction at source as a contractual receipt rather than a professional fee; payments made by the TPA to hospitals for claim settlement are not liable to deduction of tax at source under that withholding classification. (AI Summary)