Tds on hire truck
This query is : Resolved
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.
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
(Expert)
22 June 2015
TDS applicable for the above transporter as he is hiring the vehicle.
22 June 2015
AS SHOWING IN NOTIFICATION NO TDS IN CASE OF HIRE TRUCK AND NOT MORE THEN 10 TRUCK
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?
---
### 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?
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