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TPAs are liable to deduct TDS u/s 194J on medical services alone while making payment to hospitals

October 9, 2018[2018] 97 670 (Delhi - Trib.)/[2018] 172 ITD 610 (Delhi - Trib.)

IT : Third Party Administrator (TPA), who was responsible for making payment to hospitals for rendering medical services to policy holders under various medical insurance policies issued by several insurers, was liable to deduct tax at source under section 194J from payments made to hospitals

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