https://www.taxtmi.com/highlights?id=55216 TDS u/s 194J - deduct tax at source on payments made to hospitals - With reference to Section 35AD(8)(C), 44AA and 80-IB, it cannot be inferred that the hospitals carry on business and not profession. The submission of TPAs that when they make payments to the hospitals, they are not liable to deduct tax at source as hospitals carry on a business activity under Section 194J, is not worthy of acceptance. - HC en-us Mon, 19 Oct 2020 19:56:45 +0530 Mon, 19 Oct 2020 19:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55216 TDS u/s 194J - deduct tax at source on payments made to hospitals - With reference to Section 35AD(8)(C), 44AA and 80-IB, it cannot be inferred that the hospitals carry on business and not profession. The submission of TPAs that when they make payments to the hospitals, they are not liable to deduct tax at source as hospitals carry on a business activity under Section 194J, is not worthy of acceptance. - HC Highlights Income Tax Mon, 19 Oct 2020 19:56:45 +0530 https://www.taxtmi.com/highlights?id=55216