Is tds to be deducted on courier charges

TDS is to be deducted u/s 194C on the payment made for courier charges. If the total payment to the courier Agency exceeds Rs. 30,000(single payment) or Rs. 1,00,000 (for the entire year) then only TDS is to be deducted.  . 
 

1% for Individuals/HUF

2% for person other than above

Only if total payment exceeds Rs.30,000/transaction or  Rs.1,00,000/year.

What about freight charges?

CA Ankit Agarwal Sir Contract - Transporter not covered under 44AE - TDS on which Transportation charges came under This TDS NATURE OF PAYMENT in The FY 2021-2022? Did Domestic Courier Charges come under This TDS NATURE OF PAYMENT? if yes, then was The THRESHOLD Limit of aggregate payment not 75000 in FY 2021-2022?

Sub contractor and this sme. Carriage inwards exceeding 30k on single transaction 2% tds and if not amount doesn't exceed single transaction, then aggregate on annum 2% tds on 1 lakh for companies

Originally posted by : Yasaswi Gomes new
	Sub contractor and this sme. Carriage inwards exceeding 30k on single transaction 2% tds and if not amount doesn't exceed single transaction, then aggregate on annum 2% tds on 1 lakh for companies

Toh phir 75000 ka THRESHOLD Limit which cases mein APPLICABLE hota hain?

Section 194C - ClearTDS Guide on TDS on Payment to Contractor (cleartax.in)

If the payment made to the contractor is not more than Rs.30,000, no TDS is required to be deducted on payment to the contractor. However, if the total of all such payments made or to be made during a financial year exceeds Rs.1,00,000; TDS shall be deducted under Section 194C

Limit could have been revised