Tds on transporters

This query is : Resolved 

26 April 2012 Respected sir,

There is a problem in arriving at the conclusion of section 194C(6).
As per section 194C(6) any amount paid or credited to a contractor involved in the business of PLYING,HIRING OR LEASING GOODS CARRIAGES are not liable for TDS deduction.The problem is :

1)The words PLYING,HIRING OR LEASING are not defined.

2)Whether the exemption is available for plying,hiring or leasing of WHOLE TRUCK OF A TRANSPORTER OR availing service of a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.

I would be highly & greatly obliged if you clarify the above problem.

Please give logical reply.

You can also mail your reply at my email id vishalagarwal1991@gmail.com


Regards.
Vishal Agarwal
9289219136
email:- vishalagarwal1991@gmail.com

26 April 2012 Whenever terms are not defined we have to consider the general and common meaning of the term.
.
The phrase "during the course of business of....." covers a wider sense, so we may include payments for allied activities also.
.

26 April 2012 Dear sir,

First of all thanks for your valueable attantion.

Sir, But a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.

Whether he will also be considered as a transporter or a courier service provide & TDS should be deducted or not.

Regards,

Vishal Agarwal



26 April 2012 Dear sir,

First of all thanks for your valueable attantion.

Sir, But a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.

Whether he will also be considered as a transporter or a courier service provide & TDS should be deducted or not.

Regards,

Vishal Agarwal



27 April 2012 DEAR VISHAL,

TAKE WITH HIM A DECLARATION CERTIFICATES AND TREAT THE SAME ACCORDINGLY.

IF HE IS REGISTERED WITH TRANSPORTER HEAD THAN FOLLOW THE SAME.

THANKS


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details