https://www.taxtmi.com/article/detailed?id=967 Payments made by TPAs to hospitals for providing medical and ancillary services are taxable under Section 194J as fees for professional services; the duty to deduct arises on credit or payment, whichever is earlier. A board circular classifying such payments under the provision is consistent with that interpretation, but a board direction that bars invocation of the statutory reasonable-cause defence against penalties is impermissible and must be set aside. en-us Tue, 28 Sep 2010 00:00:00 +0530 Wed, 29 Sep 2010 07:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=967 Payments made by TPAs to hospitals for providing medical and ancillary services are taxable under Section 194J as fees for professional services; the duty to deduct arises on credit or payment, whichever is earlier. A board circular classifying such payments under the provision is consistent with that interpretation, but a board direction that bars invocation of the statutory reasonable-cause defence against penalties is impermissible and must be set aside. Articles Income Tax Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=967