Tds to be deducted under 194j or 194c for payment made by hospital to a pathological lab

Sowmen Ghosh. (articled trainee) (114 Points)

23 May 2014  
My client is a hospital. It makes payment to a pathological lab for tests of their patients and payment is above the specified limit. so Tds to be deducted under 194J or 194C? And please do provide me with proper circular, notification or clarification if possible.