Tds on hire truck

This query is : Resolved

sachin (Querist)
Follow

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)
Follow

22 June 2015 TDS applicable for the above transporter as he is hiring the vehicle.

sachin

sachin (Querist)
Follow

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

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

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

---

### 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).

---

### 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.

---

### Summary:

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

---

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?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

bhavesh

CA Varun Gupta

Anoop KK

N N V Satish

kavita goel

Subscribe Now

Tds on hire truck

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA