Tds on transporter

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FENIL SHAH (Querist)
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09 February 2013 Experts,

1. Whether the tds is applicable on loading and unloading services for goods if the service provider have is own vehicle and what if he is using the vehicle of the party to whom he is providing such service and whether the same is covered under definition of Transporter?

2. Whether the tds is applicable for carriage of goods and the same is covered under definition of transporter?

Soumitra Basu

Soumitra Basu (Expert)
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10 February 2013 1. TDS IS APPLICABLE UNDER 194C
2. TDS IS NOT APPLICABLE SUBJECT TO CERTAIN CONDITIONS

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FENIL SHAH

FENIL SHAH (Querist)
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10 February 2013 Thank you Sir for your reply but in question 1 in both condition tds will apply?

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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11 February 2013 since as per the amendment to the section 194 C :-
(6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum.

you can obtain PAN from the Transporter party and therefore you are not required to deduct TDS

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Soumitra Basu

Soumitra Basu (Expert)
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13 February 2013 TDS ON LOADING AND UNLOADING UNDER SECTION 194C

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CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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13 February 2013 in the 1st case of 1st question
if the Transporter furnish PAN no TDS is required

in 2nd Case
its not a case of 194C
because he is just providing a driving service in normal course of business

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Soumitra Basu

Soumitra Basu (Expert)
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24 February 2013 I AM AFRAID IN THE QUESTION NUMBER ONE IF THE CHARGES IS ONLY FOR THE LOADING AND UNLOADING THEN IT WILL COVERED SECTION 194C.

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