Professional services include incidental or ancillary services connected with carrying on medical profession

INCOME TAX : Where assessee, a third party administrator (TPA), for medical insurance policies issued by Insurance companies, made payment to a hospital on behalf of insurance company for several other services rendered by hospital such as bed charges, medicines, follow up services, etc., along with medical professional services, assessee was liable to deduct tax at source under section 194J in respect of entire payment including payment made for all these other services

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