Tds u/s 194c
This query is : Resolved
23 July 2013
Can a person liable for TDS deduction(Not being a transporter under GTA not issuing consignment note/ GR) who is plying taxi for carrying newspapers from press and deliver to various agents??
23 July 2013
Yes. TDS applicable u/s.194C
Message likes :
1 times
23 July 2013
Dear Ramesh Ji,
Request you to please provide relevant reference in response to my query.
Request you to please provide relevant reference in response to my query.
24 July 2013
In my opinion TDS will not be applicable..
Provided..
.
.
contractor to whom you are making payment is engaged in service of plying goods..,..
Refer section 194C subsecton 6
Thanks & regards
Ganesh babu k
Provided..
.
.
contractor to whom you are making payment is engaged in service of plying goods..,..
Refer section 194C subsecton 6
Thanks & regards
Ganesh babu k
Message likes :
1 times
24 July 2013
Hi Ganeshbabu ji
Absolutely agreeing your view.
my view is based on the following interpretations
1. In query he is mentioned, using taxi for carrying the news papers. so taxi cannot be goods carriage.they cannot tell as Goods transport also
2. Also News papers are not considered as Goods (Refer CST sec.2(d))
So my opinion still TDS apply u/s.194C
Absolutely agreeing your view.
my view is based on the following interpretations
1. In query he is mentioned, using taxi for carrying the news papers. so taxi cannot be goods carriage.they cannot tell as Goods transport also
2. Also News papers are not considered as Goods (Refer CST sec.2(d))
So my opinion still TDS apply u/s.194C
Message likes :
2 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Deemed Capital Gain
- Exiting partner in partnership firm in gst portal
- F & O PROFIT REPORTING FOR AY 2026-27
- TDS on property - Form 141 query
- Type of Capital Gain
- Gst on travel by air for business purposes
- Taxability of credit in canara bank ET & T section (NRO)
- Loss of interest in PF transfer from EPFO to Trust
- Applicability of Books of Account for Commission Income (Sections 194D & 194H)
- Difference in GSTR3B system generated which is correct and actual Payment it asks
- Residential status of non resident
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
