08 January 2009
Whether TDS u/s 194J is to be deducted in case a pathological lab (besides doing its regular work of reporting medical test and producing reports for every single patient)has a tie-up agreement with a hospital to do all the pathological test for its patients & give reports to them and charge the hospital for that matter.
09 January 2009
If there is a tie up arrangement between the lab and hospital and the reports are given to the hospital on a regular basis, according to me, tax is to be deducted u/s194C and not u/s 194J.