Transporter Declaration form

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Transporter declaration for TDS exemption doesn't require 200 stamp paper or notarisation under the Income-tax Act/Rules. A signed declaration with PAN is sufficient and kept by payer; not submitted to authorities.

Rajkumar Gutti

Rajkumar Gutti (Querist)
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23 April 2026 I heard transporter's declaration form under new income tax act 2025 ( plying, hiring leasing ) for non deduction of tds is required on 200 Rs. Stamp paper and also notarised.
Is it this information is true, if yes, where I get this information in IT rule, 2026 or IT Act, 2025
Please help

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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23 April 2026 Under the new law, non-deduction of TDS for small transporters is available under section 393(4), Table Sl. No. 8 of the Income-tax Act, 2025. The law requires the transporter to furnish a declaration that he is engaged in the business of plying/hiring/leasing goods carriages, owns not more than 10 goods carriages during the tax year, and to give his PAN to the payer. I could not find any provision in the Act or the notified Rules, 2026 requiring that this declaration must be on ₹200 stamp paper or be notarised. Hence, that stamp-paper/notary requirement seems to be a practice adopted by some parties for internal documentation, not a statutory requirement.

For documentation, a plain-paper declaration signed by the transporter, carrying PAN and preferably vehicle details, should be maintained by the payer for records, and the payer should report the particulars in the TDS compliance process.

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Rajkumar Gutti

Rajkumar Gutti (Querist)
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23 April 2026 Ok, thanks, one more question - is this declaration to be submitted to income tax authority.

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