Tds on transport charges whether u/s. 194c or 194i ?


This query is : Resolved 

08 June 2014 Hello everyone,

one of my client avails services of buses and taxis for transportation of shooting material from once place to another.

My question :
Tax should be deducted at source u/s. 194 ie. contractor or u/s. 194I i.e. hire charges.

There is no contract/agreement between them.

waiting for the views of the experts.

08 June 2014 should normally be under 194C only unless and until the whole of the bus is taken on rent for the whole of the period exclusively.

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Guest

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Guest (Expert)
08 June 2014 194 c... no chance in ur case of others...

08 June 2014 If your client only bearing petrol,driver salary and other maintainance costs of buses and paying a fixed rent to bus owner then TDS can be done under 194I other cases 194C
.
.

08 June 2014 my client is paying fixed sum to the owner.

08 June 2014 If your client only taking care of bus maintainance expences say,driver salary and petrol and other you may take it as 194I

Rupesh Jain (Expert)
09 June 2014 tds deduclable u/s 194C for use of bus/ transport. if you take onle vehicle on rent w/o driver and fule . then tds will deductible u./s 194I.

10 June 2014 if fixed sum is paid then tds u/s 194I is applicable for rent.


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