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Tds on air freight


CA Apoorva Gaurav (CA)     26 September 2013

CA Apoorva Gaurav
CA 
 34 likes  368 points

| My Other Post

I have a query regarding practical implementaion of Sec 194 C

A co. engaged in the business of pathology sends its blood samples to Mumbai via flight on daily basis and daily billing ranges b/w 400-7500 apprx that too on payment of cargo charges on daily cash basis though the aggregate payment in the preceeding F/Y amounts to more than 9,00,000. 

Now My Q is Is the co. liable to deduct TDS?

and if it is so then how can co. practically deduct TDS as it pays on counter and books it cargo...

Plzz help




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