Tds on courier expenses

Question 8 of Circular : No. 715, dated 8-8-1995.
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Whether section 194C would be attracted in respect of payments made to couriers for carrying documents, letters, etc. ?
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The carriage of documents, letters, etc., is in the nature of carriage of goods and, therefore, provisions of section 194C would be attracted in respect of payments made to the couri­ers.

TDS applicable either 2% or 1% on courier charges.

Exemption given only for fright/ transport charges where PAN of transporter available, in case PAN of transporter is not available TDS @ 20% should be deducted.