Tds u/s 194c

Save Share

This query is : Resolved

RITESH MEHRA (Querist)

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??

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

23 July 2013 Yes. TDS applicable u/s.194C

Message likes : 1 times

RITESH MEHRA

RITESH MEHRA (Querist)

23 July 2013 Dear Ramesh Ji,
Request you to please provide relevant reference in response to my query.

Ganeshbabu K

Ganeshbabu K (Expert)

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

Message likes : 1 times

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

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

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