22 December 2009
If lab Investigations of Hospital (A) is done by another Hospital (B) and for which Hospital (A) pays investigation charges to Hosp (B) , under what section shd Hosp A deduct TDS ? is it under 194C ( There is no contractual agreement between the 2 hospitals and billing is done on " per patient basis " ? or under 194J as lab investigation procedures require professional expertise ?
Also if there exists any agreement b/w the 2 Hospitals , shd 194C be applied in lieu of 194J ?
23 December 2009
It is immaterial whether there exists any contract or not.Diagonostic investigation is a part of medical profession.Hence it will attract section 194J only.