Tds on freight charge

This discussion clarifies the rules around deducting Tax Deducted at Source (TDS) on freight charges paid to transport agencies. Initially, there was a query about deducting TDS for a consignment where the agency had fewer than 10 vehicles and didn't issue a consignment note. The consensus is that if the transporter owns fewer than 10 vehicles, TDS is generally not applicable, provided they furnish a declaration to that effect, including their PAN. However, the PAN of the transporter is still mandatory for filing purposes, even if no TDS is deducted.