Applicability of tds for amount paid to hospital towards training provided to students of pharmacy college

Rate applicablle is 2% as this is conmtractual in nature

Sec 194C is applicable. Hence limits of Rs 30,000/- and Rs. 75,000/- (aggregate) is to be applied, If your client is an indiviadual then TDS of 1% is applicable else it will be 2%.

Regards CA Shivani Mittal

Thank you sir.Now i got more clarity as the agreement is in between college and Nims and not between college and doctors.so,194C is apllicable.