07 July 2015
One of my client’s supplier is supplying goods to my client through Goods Transport Agency, who does not own any goods carriage vehicle. The freight for goods transported is to be paid by client that is by consignee of goods. The said GTA has given the contract to a transporter who owns more than ten goods carriage. Now Client receives the goods and as well as freight bill raised by the GTA. Now my question is whether TDS is be deducted under Section 194C and if yes, can the provisions of Section 194C(6) can be applied to GTA as he does not own more than 10 goods carriage vehicle.
07 July 2015
GTA is hiring the vehicle so that provision not applicable, hence TDS applicable. TDS applicable on persons hiring the vehicle for transportation.
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