If a person has purchasing goods and freight charges are included in purchase bills then can it not be necessary to deduct the tds under 194 c???
pls suggest whether to deduct or not if the amount for the whole exceeds 100000..
Since freight charges are considered as part of cost of goods, 194c is not applicable, as I understand.
Here the seller is not the transporter. If the transporter has separately issued invoice or consignment note, then 194c would apply.
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