Tds on courier

This query is : Resolved

Patel Ishan Mahendrakumar (Querist)
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22 July 2014 Please guide me whether i am right or not?
Originally as per the circular 715, dated 08/08/1995 carriage of the document, letters, etc. is in the nature of the goods & now since carriage of the goods is exempted courier charges are also not liable for TDS.

or

Courier charges are liable for TDS u/s 194C?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 July 2014 TDS is applicable on courier charges. TDS required to be deducted u/s 194C subject to applicable threshold limit.

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Individual/HUF @1%
Others @2%.
No PAN @20%

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