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Section 194C - Freight Charges

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(Querist)
21 November 2009 Dear All,
Are provisions of section 194C of the I. T. Act applicable to Freight Charges recovered through the sales invoice? i.e. A supplier has charged a sum of Rs. 30,500/- in the Sales Invoice raised by him, as Freight Charges (for delivery of goods to the godown of the purchaser). Is the Purchaser liable to deduct tax at source of the amount of Rs. 30,500/-?

Does it make a difference if the supplier had hired the freight carrier service for the delivery at the request of the purchaser? (the supplier has deducted TDS on payment made to the freight carrier service).

Thnx & Regards,
Niki
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C.A.Harish Singh

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C.A.Harish Singh (Expert)
22 November 2009 No requirement of deduction of tax if sales invoice is inclusive of freight.but in second case TDS should be made.
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