TDS on Payment to Hospital for Bed Charges

Sejal Kumar Jain (Assistant Manager - Finance)   (102 Points)

08 July 2021  
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?