Tds on freight charges paid by me

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 May 2014 I am engaged in supplying grocery items to army in wholesale. I have to pay carrying charges to trucks for the same. Whether TDS should be deducted from freight paid by me to the truck owners ?

Deepti Asawa

Deepti Asawa (Expert)
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23 May 2014 TDS is not deducted on frieght charges if PAN is available, however in case of non-availability of PAN, then TDS @ 20% will be deducted.

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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23 May 2014 agree with the expert.

In case of Transporter - TDS is not required if valid PAN is available

otherwise deduct @20%

Ganeshbabu K

Ganeshbabu K (Expert)
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06 June 2014 Yes as per 194C(6) No TDS applicable if transporter has provided valid PAN number.
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But vide Ammended income tax rule 31A it is mandatory on part of deductor to provide details of transporter in TDS return
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to know more please refer article
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https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp#.U5GNEPQW11Y