RATE OF TDS
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
21 December 2010
I have received a bill from a transporter. It is not related to transport of goods but it pertains to transport of office use furniture from one office to other office. Please suggest me :
1) Whether TDS shall be deducted there from?
2) If yes then at what rate & under which head?
1) Whether TDS shall be deducted there from?
2) If yes then at what rate & under which head?
21 December 2010
Yes is to be deucted u/s 194 as per the provisions.
20 July 2025
1) Is TDS deductible on transport charges for moving office furniture?
Transport charges for goods carriage attract TDS under Section 194C of the Income Tax Act.
However, transportation of office furniture (which is a service related to shifting/moving) is not considered as ‘goods carriage’ (which typically involves commercial transport of goods).
Therefore, TDS under Section 194C is NOT applicable for transportation of office furniture for office use (i.e., shifting office assets).
2) If TDS applicable, what rate & under which head?
Since it's not related to goods carriage, no TDS deduction is required on this bill.
But, if the transporter also provides services, and invoice includes service charges, then TDS under Section 194J (professional fees) or 194C (contractual services) may apply if threshold limits are met.
In this case, since it’s purely transport of office furniture (non-commercial carriage), no TDS is required.
Transport charges for goods carriage attract TDS under Section 194C of the Income Tax Act.
However, transportation of office furniture (which is a service related to shifting/moving) is not considered as ‘goods carriage’ (which typically involves commercial transport of goods).
Therefore, TDS under Section 194C is NOT applicable for transportation of office furniture for office use (i.e., shifting office assets).
2) If TDS applicable, what rate & under which head?
Since it's not related to goods carriage, no TDS deduction is required on this bill.
But, if the transporter also provides services, and invoice includes service charges, then TDS under Section 194J (professional fees) or 194C (contractual services) may apply if threshold limits are met.
In this case, since it’s purely transport of office furniture (non-commercial carriage), no TDS is required.
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