Tax Deduction At Source

What is The nature Of Payment to the individual Towards

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Nature of payment carriage(transport)

194C(6) – No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, where such contractor owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum.

He owns more than 10 Vehicles

Your Liable To Deduct Tds U/s 194c @ 1% Sir