TDS u/s 194J Applicable on Payments by TPA to Hospitals on behalf of Insurance Companies

Family Health Plan (TPA) Ltd. Vs ITO (ITAT Chennai)

The issue under consideration is whether TDS u/s 194J will be applicable on payments made by TPA to hospitals on behalf of insurance companies for settling medical or insurance claims?

In the present case, M/s Family Health Plan (TPA) Ltd., the assessee, is a company acting as a Third Party Administrator (TPA) in respect of various general insurance companies and processes the insurance claims for those i

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