Is tds liability arises if goods recieved from train?
This query is : Resolved
16 December 2013
Dear all
Please tell me wheather tds should be deucted while making payment to transporter who brought goods into the factory via train.Is there any exemption granted by notification or not??
Thanks
Pradeep Kumar
Please tell me wheather tds should be deucted while making payment to transporter who brought goods into the factory via train.Is there any exemption granted by notification or not??
Thanks
Pradeep Kumar
16 December 2013
Transportation through railway is not covered under the definition of "work" U/s 194C. Please refer Explanation (iv) to the section.
.
Also refer Section 194C(6) for non deduction of transport charges when the transporter provides his PAN.
.
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Also refer Section 194C(6) for non deduction of transport charges when the transporter provides his PAN.
.
16 December 2013
thanks ca paras bafna....
please tell me one thing....194c(6) said that the person who is in the business of plying, hiring or leasing goods carraiges. here goods carraiges means transport by road, as i am supposing, or other than this also cover i.e. via air , sea etc.
thanks
pradeep kumar
please tell me one thing....194c(6) said that the person who is in the business of plying, hiring or leasing goods carraiges. here goods carraiges means transport by road, as i am supposing, or other than this also cover i.e. via air , sea etc.
thanks
pradeep kumar
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