Tds on Packers and Movers


This query is : Open 

Quick Summary
This discussion clarifies whether an individual needs to deduct Tax Deducted at Source (TDS) on payments made to private limited packers and movers companies for household goods transportation. Generally, TDS is only applicable if the individual is subject to a tax audit. If a tax audit is not applicable and the individual does not have a Tax Deduction and Collection Account Number (TAN), then TDS deduction is not required, even if the payment includes charges for packing, insurance, and valuation.

02 May 2022 One of my clients is a individual who is paying a good amount towards of transportation of household goods. I want to whether he needs to deduct tds on amount payable to Packers and movers ( who isPvt Ltd co).
He doesn't have TAN no .
Request you to throw light on above with respective provision

03 May 2022 He has to deduct TDS only when he is subject to tax audit.

06 May 2022 the service also includes insurance and valuation charges and also packing charges.

06 May 2022 Deduct TDS on total amount including all charges.

06 May 2022 what will be the section applicable.?

As i earlier mentioned that he does not have TAN No?

Also Tax Audit is not applicable to him

06 May 2022 In such a case no need for any TDS.

07 May 2022 Dear Sir

Here the section applicable will be 194M under "Work" category i.e. Carriage of goods or passenger other than by Railways.


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