TDS u/s 194C declaration u/s 194C(6)

This query is : Resolved 

16 December 2021 Dear Expert : A Lorry Contractor does not has own lorry , he takes on hire from others and do the lorry service, an filling declaration for no deduction of TDS u/s 194C on freight u/s 194C (6), it valid declaration ? Is it tax should be deducted being a contractor or not since he does has own lorry or less than 10

16 December 2021 It's not a valid declaration as he is not owning any trucks. Tax should be deducted as a contractor.


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