Tds on courier

This query is : Resolved 

11 June 2013 courier co. using the service of other courier co. in this TDS is deducted under contract or commission

11 June 2013 194C is applicable

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.

Thanks & regards
Ganesh babu k



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