Tds on hire truck

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sachin (Querist)
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22 June 2015 Sir,

Please advise to me if a transporter provide the truck hire from market and no more the 10 own truck but place more ten in a month trough hire or own can we deduct the tds.

For Example - transporter A ,own truck 8, send to party 15 truck, 8 (Own) + 7(Hire from Market)

please advise subject to TDS.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 June 2015 TDS applicable for the above transporter as he is hiring the vehicle.

sachin

sachin (Querist)
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22 June 2015 AS SHOWING IN NOTIFICATION NO TDS IN CASE OF HIRE TRUCK AND NOT MORE THEN 10 TRUCK

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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27 July 2025 Great question! Here’s the clarity on TDS for truck hire under section 194C:

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### Key rule on TDS for Transporters (Truck Hire):

* **If the transporter owns 10 or more trucks**, **NO TDS** is deducted on payments made to them.
* If transporter owns **less than 10 trucks**, then **TDS is deductible** on payments for hiring trucks (including trucks hired by them from the market and used for your service).

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### Your case:

* Transporter A owns 8 trucks (less than 10).
* Transporter is using 8 own trucks + 7 hired trucks (total 15 trucks running).
* Since transporter owns **less than 10 trucks**, TDS **is applicable** on payments made to Transporter A.

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### Summary:

| Own Trucks Owned by Transporter | TDS Deduction on Payments |
| ------------------------------- | ------------------------- |
| Less than 10 | Yes, deduct TDS |
| 10 or more | No TDS required |

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If you want, I can help you draft the TDS deduction clause or help you prepare the declaration from the transporter about the number of trucks owned. Want me to do that?

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