banner_ad

Is tds liability arises if goods recieved from train?

This query is : Resolved 
Profile Image

Profile Image

(Querist)
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
Profile Image

CA PARAS BAFNA

Profile Image

CA PARAS BAFNA (Expert)
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.
.
Profile Image

PRADEEP KUMAR VATS

Profile Image

PRADEEP KUMAR VATS (Querist)
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
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 14 May 2026
CA ARTICLE

PRAVEEN GARG & CO

Faridabad

CA Foundation

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
09 May 2026
Audit Manager

Kanna and Associates

Coimbatore

CA Inter

View Details
Company
08 May 2026
CHARTERED ACCOUNTANT

SHAH LADHA AND ASSOCIATE

Ahmedabad

CA

View Details