Querry on tds on gta

Hello Mr. Dhananjay,

For the first part since you do not own the trucks in your name TDS would be deducted u/s 194C of Income Tax Act and for the second part  i.e. payment to truck owners if the truck owner does not own more than 10 Trucks during the year and furnishes declaration of the same along with PAN than you are not required to deduct TDS and vice versa.

Thanks for your reply,

but i am not at all collect any commission from the party, I collect it from the truck owner and provide freee service to the party. then why party will deduct TDS while making payment to me?

As per Section 192, the employer is required to deduct tax at source on the amount payable at the average rate of income tax. This is to be computed on the basis of rates in force for the financial year in which payment is made.

The Finance Act of each financial year specifies the rates in force for deduction of tax at source.

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