06 November 2009
plz give me detail of about filing of form 13. it is filed by deductee ordeductor. plz write procedure of filing u/s 194c of contractor.and 206c sale of scarp in case of tcs. if you have any filed form 13.plz send me.
whether shipping freight is liabable for tds u/s 194c or not?
06 November 2009
Form 13 has to be submitted by the deductee before his/their jurisdictional ITO. Regarding TDS on shipping freight, u may refer CBDT Circular 723 dated 19/09/1995 reported in 215 ITR (ST) 116.