TDS on Transporter

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 February 2011 Sir during last year as well as current year, I have not given details of amounts paid to Transporters (PAN Furnished) of my assessees. Now some one told me that their details is also to be furnished.
So i want to confirm the same and know how it is to be intimated to dept.? on TDS Return Form or some other document.
Also what can i do for the previous period returns as i have not submitted the details of amount paid to Transporters where TDS is not deducted.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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16 February 2011 In case you have not furnished the details, ask your tax consultant to submit these.

Otherwise, wait till you hear from the department.You may furnish the details whenever you will be inquired about it.

Querist : Anonymous

Querist : Anonymous (Querist)

17 February 2011 sir for future these details to be furnished separately or in TDS Return itself?

Querist : Anonymous

Querist : Anonymous (Querist)

17 February 2011 Please reply

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 Here’s the clarification on your query about TDS on transporters and reporting:

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### 1. **Is it mandatory to report payments to transporters (even if PAN is furnished and no TDS deducted)?**

* Yes, **all payments made to transporters**, whether or not TDS is deducted (especially if PAN is provided), **should be reported in the TDS returns**.
* This helps the Income Tax Department reconcile payments and deductees.

### 2. **Where to report details of transporters?**

* Details of payments to transporters (section 194C) are reported in the **TDS Return** (Quarterly statement, usually in Form 24Q for salary or Form 26Q for non-salary payments).
* Transporters' payment details come under **Chapter 8** of the TDS return (Deductee details) with the respective section code (194C for transporters).

### 3. **What if you have not reported these details in previous returns?**

* You can file **Correction Statements (TDS Returns)** for the respective quarters to include the missing details.
* Correction returns can be filed to update/add the missing details of payments to transporters.
* It is advisable to consult your tax consultant to ensure correct filing of corrections.

### 4. **What if TDS was not deducted but PAN is furnished?**

* If PAN is furnished by the transporter, **TDS deduction is generally not required** (especially post 1 Oct 2009 as per amendments for goods transporters).
* However, details of payments still need to be disclosed in the TDS returns.

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### Summary:

| Action/Scenario | Reporting Method | Comments |
| --------------------------------------------------------------- | -------------------------------------- | ---------------------------- |
| Payment made to transporter with PAN furnished, no TDS deducted | Report in TDS Return (Form 26Q) | Mandatory to report payments |
| Missing details in previous returns | File Correction Statement (TDS Return) | Rectify non-reporting |
| Payment without PAN | TDS to be deducted @ 20% and reported | Penalty for non-deduction |

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If you want, I can guide you on how to file correction statements or help with TDS return formats.

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**Would you like details on how to file corrections or anything else?**

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