One of our client is paying the transport charges of trucks,tempo etc for supply of his material, but he is not deducting the TDS at all. My query is he require to deduct the TDS while making the payment for transport agency.
13 September 2013
As per Section 194C(6) No TDS on payment to transporters for transportation of goods in course of his business provided he should obtain valid pan card of transporter and
As per ammended rule 31A mandatory to report transporter details to be provided in TDS mandatorily from 01.04.2011 onwards