TPA to Deduct section 194J TDS on Payments to Hospitals

TTK Healthcare TPA Private Limited Vs DCIT (Karnataka High Court) The issue under consideration is whether a TPA, was required to deduct tax at source on payments made to hospitals under Section 194J of the Act? The CBDT has by the circular taken the view that payments which are made by TPAs to hospitals fall within the purview of Section 194J. No exception can be taken to the circular to that extent, consistent with the interpretation placed on the provisions of Section 194J in the course of this judgment. HC states that, they respectfully agree with the aforesaid findings recorded by the Hig...