Healthcare Billing & TDS Glossary

An extended statement from the Income Tax Department covering income, TDS, interest, dividends, and other reported transactions for a PAN. It complements Form 26AS and helps catch mismatches before filing.

Billing for services rendered by the anaesthetist during a procedure, frequently linked to the associated surgery. It is tracked as a distinct visit type so the anaesthetist payout is computed accurately.

The year immediately following the financial year, in which the income earned is assessed and the return is filed. Income earned in financial year 2025 to 2026 is assessed in assessment year 2026 to 2027.

A chronological record of who changed what and when across visits, bills, and payments. A complete audit trail supports compliance, dispute resolution, and internal review.

A report that groups outstanding bills by how long they have been unpaid, such as 0 to 30, 31 to 60, and 60 plus days. It highlights overdue amounts so collections can be prioritised.

Accredited educational activities, such as conferences, workshops, and webinars, that help doctors stay current with clinical advances and maintain their professional standing. On ConsultPro, hospitals and consultants can host CME with registrations, reminders, certificates, and credits handled end to end.

A unit awarded to a healthcare professional for attending an accredited CME activity, used to evidence ongoing education. ConsultPro lets an organiser set the credits for an event and issues a certificate of participation, with a public verification portal, to every attendee.

The final amount disbursed to a consultant for a payout cycle, computed from recorded visits and the fee schedule, net of TDS. Accurate payouts depend on clean visit, fee, and deduction data.

A document that reduces or reverses a previously raised bill, for example after a cancellation, correction, or refund. It keeps billing records and consultant payouts accurate.

A predefined rate card mapping each visit type or procedure to a consultant fee. A clear fee schedule removes ambiguity and lets the system auto-calculate earnings for every recorded visit.

The twelve month period from 1 April to 31 March in which income is earned and TDS is deducted. Thresholds such as the ₹30,000 limit under Section 194J are measured per financial year.

A flat amount paid to a consultant per visit, procedure, or period, regardless of the amount the hospital collects from the patient. It is the simplest fee model to track and reconcile.

A TDS certificate issued quarterly by the deductor for non-salary payments such as professional fees. It shows the amount paid and tax deducted, and lets a consultant verify the credit reflected against their PAN.

A consolidated annual tax statement linked to a PAN that shows all TDS, advance tax, and high-value transactions. Consultants reconcile their fee receipts against Form 26AS before filing their income tax return.

The quarterly TDS return that a deductor files for non-salary payments to resident payees. Hospitals report consultant fee deductions in Form 26Q so the tax credit flows to each consultant Form 26AS.

The total professional fee earned by a consultant before any TDS or other deductions are applied. It is the starting figure from which the net payout is derived.

When a payee does not furnish a valid PAN, Section 206AA requires TDS at the higher of the normal rate or 20 percent. Collecting a verified PAN from every consultant prevents this elevated deduction.

A blended arrangement combining elements such as a fixed retainer plus a share of collections, or different rules per visit type. It needs careful tracking so each component is computed correctly.

Care provided to patients admitted to the hospital for one or more nights. IPD rounds, reviews, and procedures by consultants are billed separately from OPD and often carry different fee rules.

A software architecture where many organisations share one application while their data stays fully isolated from each other. It lets each hospital or consultancy operate securely on the same platform.

The National Accreditation Board for Hospitals and Healthcare Providers, which sets quality and patient safety standards for Indian hospitals. NABH accreditation often requires disciplined documentation and process control.

The amount actually payable to a consultant after deducting TDS and any agreed adjustments from the gross fee. This is the figure that hits the consultant bank account in a given payout cycle.

Consultations and treatment where the patient is not admitted overnight. OPD visits are a common billable event for visiting consultants and feed directly into fee and payout calculation.

The Permanent Account Number, a ten character alphanumeric identifier issued by the Income Tax Department. TDS credits attach to a PAN, so a valid consultant PAN is mandatory to avoid higher-rate deduction.

The recurring schedule, for example monthly or fortnightly, on which a hospital settles accumulated fees to a consultant. A defined cycle makes earnings predictable and simplifies reconciliation.

A fee model where the consultant earns an agreed percentage of the amount the hospital actually collects from the patient. Payouts depend on realised collections rather than on billed amounts.

Payments made to doctors and consultants for medical, professional, or technical services rendered. These attract TDS under Section 194J and form the base on which the consultant payout is computed.

A periodic TDS filing made for each quarter of the financial year. For consultant fees, the deductor files Form 26Q every quarter so deducted tax is mapped to each consultant on time.

The process of matching recorded visits, billed fees, collections, TDS deducted, and payouts so the numbers agree end to end. Regular reconciliation surfaces errors before they reach a tax filing.

The web of relationships through which hospitals and consultants send and receive patient referrals and visiting arrangements. ConsultPro provides a verified directory where members discover each other, send consent-based collaboration requests, and turn connections into referrals.

A fixed periodic amount paid to a consultant for being available or for an agreed scope of work, independent of case volume. Retainer payments are professional fees and are subject to TDS under Section 194J.

Lost income from visits or procedures that were performed but never billed, undercharged, or never collected. Structured visit and fee tracking is the primary defence against leakage.

A provision of the Income Tax Act, 1961 that requires tax to be deducted at source on fees paid for professional or technical services. Hospitals paying visiting consultants typically deduct TDS at 10 percent on professional fees under this section.

A provision allowing a taxpayer to apply to the Assessing Officer for a certificate permitting TDS at a lower or nil rate. Consultants with low effective tax liability use it to avoid excess deduction and refund delays.

The capture and pricing of surgical procedures performed by a consultant, often using a defined fee schedule per procedure. Surgeon fees feed into the consultant payout and attract TDS under Section 194J.

A mechanism where the payer deducts a fixed percentage of tax before paying the recipient and deposits it with the government against the recipient PAN. For consultant fees, the hospital is the deductor and the consultant claims credit while filing their return.

Under Section 194J, no TDS is required if total professional fees paid to a person in a financial year do not exceed ₹30,000. Once cumulative payments cross this limit, TDS applies on the full amount, not just the excess.

The TDS Reconciliation Analysis and Correction Enabling System, the government portal where deductors file returns and download certificates, and deductees view their credits. Form 16A is generated and downloaded from TRACES.

A doctor who attends a hospital on a non-employee basis to see patients or perform procedures, and is paid professional fees rather than a salary. Their payments fall under Section 194J TDS, not salary TDS.

A business account on the Meta WhatsApp platform that allows an organisation to send template-based, opt-in messages through the WhatsApp Cloud API. ConsultPro can send notifications from a shared platform number or from your own connected WABA.