Ajaya pandey (Article assistant) (54 Points)
06 July 2016
Deepak Gupta
(CA Student)
(15922 Points)
Replied 06 July 2016
Circular No. 715, dated 8-8-1995.
"Question 8 : Whether section 194C would be attracted in respect of payments made to couriers for carrying documents, letters, etc. ?
Answer : The carriage of documents, letters, etc., is in the nature of carriage of goods and, therefore, provisions of section 194C would be attracted in respect of payments made to the couriers."
Though TDS is applicable u/s 194C, as stated above, but since the amount mentioned by you is within the threshold, so TDS should not be deducted.
Ajaya pandey
(Article assistant)
(54 Points)
Replied 06 July 2016
Is it same thrashold limit of 75000 p.a or else thrashold limit is applicable for it .
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
