Tds on freight

I think if in accounts u r booking whole expenses as job work expenses then u had to deduct TDS on whole amount but if u r showing freight a/c separately the no need to deduct TDS on freight amount. But i m not so much sure abt that

if Freight Charges are Charged Extra then TDS will be Deducted only on Labour Charges

if you are just paying freight as reimbursement to job worker, TDS need not to be deducted. however please ensure that job worker not earning any income out of this. for this you may take copy of bills of transporter as a proof from job worker. if job worker is earning paying less to transporter and charging more from you in that case you have to deducted TDS on freight amount charged to you.

For payments made against a single bill that includes both Job work charges & Freight, to

be on the safer side deduct TDS on the total bill amount.

Alternatively, if the freight is in the nature of reimbursement consider asking the Job worker to submit two separate bills - then you can deduct TDS only on the JW charges and released full freight as reimbursement.  (usual practice)

I think you should deduct TDS on total bill amount as Sec 194C requires deduction of TDS on  ANY SUM PAYABLE (and not the income) to the contractor.

TDS is to be deducted on Job charges only. Since, No TDS is to be deducted in case the contractor is in trasport business and he quotes PAN. As per Section 194C