24 August 2010
Adityaji I am sorry i have not furniehed full Information
The Hospital Receives the fee from Insurance Companies for treatement given to Patients who have taken insurance Policies. Out of Fee received from Insurance Companies The Hospital pays some fee to Scanning Centres towards Scanning Fee
24 August 2010
What i understand from this query is that hospital is paying some amount on behalf of patients to the scanning center and the same is not taken to the profit & loss a/c and no expenses are claimed.
If this is the case then no TDS would be liable to be deducted by the hospital as the company is not booking any expenses in their books provided the amount being recovered from the patients on this is the same as charged by the scanning center.
24 August 2010
Adityaji I am sorry i have not furniehed full Information
The Hospital Receives the fee from Insurance Companies for treatement given to Patients who have taken insurance Policies. Out of Fee received from Insurance Companies The Hospital pays some fee to Scanning Centres towards Scanning Fee
24 August 2010
The facts of the query has been substantially modified. I, therefore, withdraw my observation as stated above and reserves further views based on the modified facts.
24 August 2010
Now still further details as to whether amount received from insurance company is less or more would be needed. Based on the above it seems the hospital is receiving excess amount and hence still not claiming expenses in P & L A/c. But still i think TDS would be deductible in this as expenses is indirectly being claimed.
If short amount is received then TDS would be deductible on the entire amount of payment made to scanning center u/s 194J.
CAclubindia
