TDS on Payment to Hospital for Bed Charges

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Hi,
The Trust had tie-up with one of the hospital for certain number of beds required during Covid times.

The Hospital had raised a invoice to trust for minimum guaranteed beds as per the agreement.

Whether TDS is applicable on such payment to hospital? if yes, under which section?
Replies (1)
I think, If hospital charges as rent, deduct us 194I otherwise go for 194c


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