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How to Handle Wrong TDS Credit and PAN Mismatch in Doctor-to-Doctor Hospital Rent Agreements (Section 194J
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....ow to Handle Wrong TDS Credit and PAN Mismatch in Doctor-to-Doctor Hospital Rent Agreements (Section 194J<br> Query (Issue) Started By: - Sundaraiah kollipara Dated:- 26-7-2025 Last Reply Date:- 27-7-2025 Income Tax<br>Got 1 Reply<br>Income Tax<br>SIR, A doctor (landlord) has rented out their hospital premises to another doctor (tenant), who provides healthcare services there. The tenant do....
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....ctor earned Rs. 40 lakhs from a healthcare trust for medical services rendered, but the payment was mistakenly credited to the landlord doctor's bank account. TDS under Section 194J was deducted, and this amount is now showing in the landlord doctor's AIS (Annual Information Statement), linked to their PAN. The healthcare trust has stated that it cannot change the PAN or reissue the TDS cer....
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....tificate. For income tax compliance, how should the Rs. 40 lakhs be correctly transferred from the landlord to the tenant doctor? Can this transfer be done without triggering further TDS or tax implications? What is the correct procedure to document this transfer and clarify ownership of income for tax purposes?" This situation involves misreporting of income in the wrong PAN due to a payment er....
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....ror. Here's how the landlord (recipient doctor) and tenant (actual service provider) should address it without triggering double taxation or further TDS: Reply By Ramanathan Seshan: The Reply: Dear Sundar, Landlord = A Other doctor =B It is possible to transfer this TDS credit. 1. Take declaration from A on transfer of credit 2. Make a submission of the declaration copy to AO"S 3. Ge....
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....t their NOC 4. When A files ITR, he can credit to B"s PAN 5. B can claim it in his ITR please contact me in case u have any doubts<br> Discussion Forum - Knowledge Sharing ....