Defination of Transporter for Sec 194-C Of IT Act

This query is : Resolved

Varsha R.Bansal (Querist)
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24 November 2009 Dear All,

As we all know that in case of Transport Contractor, no TDS if he furnish PAN No.

So whether Courier service provider will be considered as transporter and hence no TDS?

CA. Gurdeep Singh Chawla

CA. Gurdeep Singh Chawla (Expert)
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24 November 2009 transport operators as defined in section 44AE (taxpayers engaged in the business of plying, leasing or hiring trucks)

Praveen Sharma

Praveen Sharma (Expert)
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24 November 2009 agree with expert

Varsha R.Bansal

Varsha R.Bansal (Querist)
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24 November 2009 Even I know the defination..I asked whether courier service provider will be covered under transporter..

chetan soni

chetan soni (Expert)
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24 November 2009 No courier service provider will not be covered as transporter. As the same is not actually giving the service as plying, leasing or hiring trucks. They collect the parcel from us & deliver the same.

Varsha R.Bansal

Varsha R.Bansal (Querist)
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24 November 2009 Ok...Thx