TPA is required to Deduct TDS u/s 194J on Payments to Hospitals

CIT Vs TTK Healthcare TPA Pvt. Ltd. (Karnataka High Court)

The issue under consideration is whether Third Party Administrator (TPA) is required to deduct tax at source (TDS) on payments made to hospitals under Section 194J of the Income Tax Act?

High Court states that it cannot also be doubted that TDS has to be deducted for all services rendered by a person in the course of carrying on medical profession. Incidental or ancillary services which are connect

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