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Tds on transport carrier

This query is : Resolved 
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(Querist)
18 May 2016 Tds on transport carrier firm should be deducted or not.
if not then what are the conditions for not deducting tds
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Rupesh Jain

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Rupesh Jain (Expert)
18 May 2016 tds on payment to transport you can deduct if he have more than 10 vehicle and if he have less than 10 vehicle and then take declaration from him and not deduct the tds.\
declaration as
abcaus.in/.../ms-word-format-declaration-undertaking-section-194c6-
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MANISH SHARMA

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MANISH SHARMA (Querist)
18 May 2016 this rule applicable from 1-06-2016.
before 1-06-2016 what we do.
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