TDS deductible U/s.194J on hospital billing

gowtham (Audit executive) (70 Points)

14 August 2020  

Hi all,

 

The hospital billing on covid quarantine  to company  is as follows:

                              Room                   -4000

                              Food & medicine -2500

                             Doctor consultation -1000

 

Total billed amount                             =7,500/- per day per member

Suppose, for 10 members for 7 days =7500*10*7 = 5,25,000/- (total amount)

Is TDS liable under 194J on consultation fees only or otherwise entire bill amount ?

Pls provide explanation ??

 

Regards

Gowtham