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Tds applicability u/s 194c (6)

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 April 2018 Dear Experts,
My query is, as per section 194C (6) if a transporter does not owned 10 or more vehicles but he hire more than above for his business from third party & raised invoice for the same.He has also submit TDS declaration for non-deduction of tax.
In this sequence TDS will be applicable or not.

Pls. suggest.
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CA Mayur Todmal

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CA Mayur Todmal (Expert)
19 April 2018 Further, this exemption from TDS is applicable only in respect of transport
charges received for plying, hiring or leasing of goods carriage (s) owned by the
transporter. Therefore, if a person receives payment in respect of plying, hiring or
leasing of goods carriage (s) which are not owned by him, he shall not be entitled to
claim exemption from TDS in respect of these payments.
https://www.incometaxindia.gov.in/communications/circular/circularno19-2015.pdf
refer page no 64
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