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Sec 194 c

This query is : Resolved 
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(Querist)
06 February 2009 A is purchasing goods from B. B sends goods via road and pays freight. Then issues debit note for the freight amount. Who will be responsible for deduction of tax at source ?
I think B will be responsible on bare reading of the section. anyone with any other view ?
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VISHAL KUMAR SHAW

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VISHAL KUMAR SHAW (Expert)
06 February 2009 yes B will be responsible for deduction of TDS as the contarct is made about the freight with the transporter with B not A,hence the TDS deduction liab will be on B subject to all the provisions u/section 194c of income tax act1961
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CHEZHIYAN

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CHEZHIYAN (Expert)
06 February 2009 Yes B is Responsible for Deduction
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vipin

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vipin (Expert)
06 February 2009 Yes B is Responsible for Deduction

rds
cavipin garg
partner,
KVR & Co.
Chartered Accountants
B-2/1 Ashish Complex LSC,
New Rajdhani Enclave,
Vikas Marg Delhi-110092
kvrco@in.com
Tax, Assurance, Consultancy, ROC, STPI/ SEZ

Tel :011-22515695
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