Referral Fees to Doctors for CT/MRI Scans Classified as 'Commission' u/s 194H; TDS Mandatory.

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....Tds u/s. 194H - payment of referral fee to the doctors - The payment made by the assessee as referral fees is directly proportionate or percentage of an amount received by the assessee for providing CT scan and MRI scan and such payment comes within the term ‘Commission or Brokerage’ - TDS is required - AT....