The Medical Technology Association of India has asked the government to reconsider TDS provision on free medical samples provided to doctors.
In a statement issued on Monday, the medical device maker's body, which represents leading research-based medical technology companies, noted that taxation on these samples will adversely affect hands-on training for doctors and clinicians and therefore impact patients' access to life-saving and life-enhancing technologies.
Medical Technology Association of India (MTaI) has also urged the government not to consider the expenses incurred on doctors' travel and stay for product training and application usage as doctors' income because they (doctors) are often required to travel mainly due to difficulties in mobilising medical devices and equipment.
Thus, TDS should not be levied on such expenses, the industry body stated. Introduced in the Finance Act 2022, Section 194R of the Income Tax Act, 1961 regulates the taxability on benefits/perquisites arising to any resident from business or exercise of profession to keep a check on tax revenue leakage.