T d s
This query is : Resolved
17 March 2015
Sir, whether courier charges paid is comes under tax deducted at source of Income Tax Act 1961?
17 March 2015
No. Courier charges expenses. If TDS is deducted on courier charges the same can be claimed as a deduction.
17 March 2015
TDS is applicable on courier charges u/s 194C.
The carriage of documents, letters, etc., is in the nature of carriage of goods and, therefore, provisions of section 194C would be attracted in respect of payments made to the couriers.
Circular: No. 715, dated 8-8-1995.
The carriage of documents, letters, etc., is in the nature of carriage of goods and, therefore, provisions of section 194C would be attracted in respect of payments made to the couriers.
Circular: No. 715, dated 8-8-1995.
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17 March 2015
Yes , subject to the threshold limit.
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