| Question And Answer | |
|---|---|
| Subject: | Sec 194jb income show procedure landlord (doctor) or tenant (doctor) itr returns purpose |
| Category: | Income-Tax |
| Querist: | kollipara sundaraiah |
| Answered by: | Law Intern |
| Tags: | AIS, Form 26AS, Section 194JB |
| Date: | July 22, 2025 |
Sir,
A doctor (landlord) running a own hospital rent to another doctor (tenant) .but tenant (doctor) some health services provided to patient treatment after fees amount sec 194jb received from healthcare Care trust and sec 194jb income show in landlord (doctor) ais income tax portal show pan number change not accepted by health care trust
Question:
Sec 194jb income show procedure landlord (doctor) or tenant (doctor) itr returns purpose
A doctor (landlord) running a own hospital rent to another doctor (tenant) .but tenant (doctor) some health services provided to patient treatment after fees amount sec 194jb received from healthcare Care trust and sec 194jb income show in landlord (doctor) ais income tax portal show pan number change not accepted by health care trust
Question:
Sec 194jb income show procedure landlord (doctor) or tenant (doctor) itr returns purpose
The tenant doctor, who provided the professional services, must report the Section 194JB income in their ITR, as it is their professional income. The landlord doctor should not report this income, as it does not pertain to services they provided. Instead, the landlord should report rental income under the head “Income from House Property” (or “Business Income” if the hospital is part of a business).
The landlord can address the incorrect income in their AIS by submitting feedback through the AIS portal to dispute the entry The tenant must ensure their PAN is correctly linked to the income in their Form 26AS/AIS and may need to coordinate with the healthcare trust to rectify the TDS records.
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