TPAs aren't liable to withhold taxes from payments made to policy holders under health insurance pol

IT : TPAs are liable to deduct TDS u/s 194J from payments made to corporate hospitals. However, payments made to patient or policyholder would not be liable for deduction of TDS . It is nobody's case that a patient or a policy holder would be covered within the term "business or profession". A policy holder has not received the payment for rendering services in the course of carrying on medical profession or other professions. The patient is the receiver of the service but not a professional ser