Tds on loading and unloading charges


This query is : Open 

Quick Summary
TDS applies on loading and unloading charges, including freight, under Section 194C as it is treated as payment for work or labor. Deduct TDS at 1% or 2% as applicable, even if paid to transporters claiming GTA exemption.

21 November 2013 Want to know about applicability of TDS provisions on payment of loading and unloading charges, which also inlcudes freight.

22 November 2013 TDS is attracted u/s 194C of the Act @ 1% or 2% as applicable..

This is because loading and unloading charges represents 'any sum paid for carrying out any work (including supply of labour)' (Read Sec 194C)

TDS is attracted even if the said amount is paid to a transporter claiming excemption as a GTA.


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