Seller sold goods and transported the material in his owner truck. Seperate invoice for sale of goods (Rs 30 lakh) and separate invoice for transportation charge (Rs 1.50 Lakh).
Is TDS 194C deductible.
Whether this transportation is works for 194C?
Explanation (iv) to 194C works shall include
| (iv) | "work" shall include— |
| (a) | advertising; | |
| (b) | broadcasting and telecasting including production of programmes for such broadcasting or telecasting; | |
| (c) | carriage of goods or passengers by any mode of transport other than by railways; | |
| (d) | catering; | |
| (e) | manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, |
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