Section 44ae

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 November 2015 Dear experts,
Our transporter cover the section 44AE therefore we cannot deduct the TDS on payment made to transporter, plz let me know on which format do we need to take declaretion from transporter! Weather is there any specific form or it will be on simple paper written by transporter, however all experts are requested to send me the required format for the same at my E ID given under below..
gptnta@rediffmail.com

Regard
Tarun Gupta

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 November 2015 Sample Declaration u/s 194C(6) for non-deduction of tax at source.

To,

__________ (name of the Payer)

__________ (Address of the Payer)

Declaration

I, ________, Proprietor / Partner / Director of M/s _________________ (name and address of Payee) [hereinafter “the contractor”] do hereby makes the following declaration as required by sub section (6) of Section 194C of the Income Tax Act, 1961 for receiving payments from the payer without deduction of tax at source:-

1. That I/We am/are authorized to make this declaration in the capacity as proprietor/partner/director.

2. That the contractor is engaged by the payer for plying, hiring or leasing of goods carriage* for its business.

3. That the contractor does not own more than 10 goods carriage* as on date.

4. That if the number of goods carriages* owned by the contractor exceeds ten at any time during the previous year 2015-16 (i.e. 01.04.2015 to 31.03.2016) or after furnishing this declaration, the contractor shall forthwith, in writing intimate the payer of this fact.

5. That the Income Tax Permanent Account Number (PAN) of the contractor is ____________ . A self-attested photocopy of the PAN is furnished to the payer along with this declaration.

Place : ______

Date : _______ (Name of Declarant)

Verification

I, the above named declarant do hereby verify that the contents of the above paragraphs one to five are true to the best of my knowledge and belief, and no part of it is false and nothing material has been concealed in it.

Place :

Date:

(name of Declarant)

* Goods Carriage” means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage. [Explanation (a) to subsection (7) of Section 44AE read with Explanation (ii) of Section 194C and Section 2 of the Motor Vehicles Act, 1988.]

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 November 2015 https://www.caclubindia.com/share_files/sample-declaration-u-s-194c-6-for-non-deduction-of-tax-at-source-67139.asp#.VXLAXs-qqko

You may also download in word format from above link.