medical insurance claims

Notification on Applicability of TDS u/s. 194J of IT Act’ 1961 in the case of transactions by the TPAs with Hospitals etc

The services rendered by hospitals to various patients arc primarily medical services and, therefore, provisions of 194J are applicable on payments made by TPAs to hospitals" etc. Further for invoking provisions of 194J, there is no stipulation that the professional services have to be necessarily rendered to the person who makes payment to hospital. Therefore TPAs who are making payment on behalf of insurance companies to hospitals for settlement of medical/insurance cl..
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