01 November 2009
For want of clarity in the query, it is answered as follows :- As u know the concerned section is 194C and CBDT Circulars 713 and 715 reported in 215 ITR Statues 4 and 13 respectively.
Accordingly, if the freight charges fit into the citations referred above TDS applies @ 1% to individuals and HUF and @ 2% for others w.e.f 01/10/2009.