Tds

TDS is deductible on both Frieght Inward as well as on Frieght outward under Section 194C as they are covered under the definition of "Work" defined in the above mentioned section. 

However in case of transporter TDS is deductible only if the transporter does not furnish the PAN No to the deductor.

For the amendment made in the budget 2015-16 kindly go through the belowe mentined link: https://abcaus.in/budget-2015-16/tds-deduction-194c-transporters-owning-more-than-10-goods-carriage.H T M L