TDS on Courier Charges
This query is : Resolved
02 February 2010
Whether courier charges paid for transportation of goods attract TDS or the same will be exempt from TDS on production of PAN.
CA PRIKSHIT GUPTA
(Expert)
02 February 2010
According to my view, coruier charges will be lible to TDS if the terms and conditions with him are in nature of contract or say monthly contract/ yearly ocntract otherwise there will be no TDS. In addition it is not a payment to transporter and exemption related to production of PAN is available in case of transporter only.
CMA Ramesh Krishnan
(Expert)
02 February 2010
Act is separately treating the carrige of Goods and carrige of document so courier is coming under carrige of document,Hence Sec.194 will attaract for Courier agency payments
Murtaza I Bhagat
(Expert)
03 February 2010
agree to cma ramesh krishnanji
CA Prashant Gupta
(Expert)
03 February 2010
CA Prikshit is right. TDS will be applicable u/s 194C. no effect if contractor is providing PAN as it is not transportation for goods.
03 February 2010
PL note that courier I am mentioning is transporting goods not documents. What will be the TDS provison for this
03 February 2010
PL note that courier I am mentioning is transporting goods not documents. What will be the TDS provison for this
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CMA Ramesh Krishnan
(Expert)
03 February 2010
Courier Payment will attract TDS even you are paying to Transporter
CMA Ramesh Krishnan
(Expert)
03 February 2010
Courier Payment will attract TDS even you are paying to Transporter
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