This discussion clarifies whether a private limited company needs to deduct Tax Deducted at Source (TDS) under Section 194C when using Uber for official employee travel. The consensus is that TDS is indeed required, as payments for such services fall under the scope of Explanation (iv) clause (c) to Section 194C. This applies even though Uber provides individual GST-compliant invoices.
06 March 2020
Our company Pvt Ltd co and we are using Uber cabs for employees for their official trips. The payment is made on the basis of monthly statement generated by Uber dashboard. further Uber is providing individual tax invoices with GST giving GST ID of Uber India systems pvt ltd in these context do we need to deduct TDS u/s 194C.