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Is tds applicable ?

Harsh Singhi (Student CA Final ) (28 Points)

30 July 2014

A company engages with a Transporter for transportation of goods and unloading of the goods. The transporter has furnished the company with it's PAN , hence TDS is exempted for transportation charges , however will TDS be applicable on the unloading charges provided by the Transporter ?

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3 Replies

Hitesh Khanna (Accounting & Finance Taxation Company Law Audit ) (839 Points)
Replied 30 July 2014

1. NO TDS to be deducted on Transportation Charges : As Because PAN already Submitted

2. No TDS to de Deducted on Unloading Charges as well.

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 30 July 2014

Originally posted by : Hitesh Khanna
	1. NO TDS to be deducted on Transportation Charges : As Because PAN already Submitted 2. No TDS to de Deducted on Unloading Charges as well.

agreed with hitesh

CA Sanket Gujar (Professional) (74 Points)
Replied 15 August 2014

Wrong, unloading being an labour activity TDS to be done u/s 194 C if it crosses the limits of 30,000 or 75,000 , however no need to do TDS on transport charges i the transporter submits a copy of PAN card.

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