Tds on freight charges included in purchase bill

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..
Replies (5)
Quick Summary
If freight is included in the purchase invoice, TDS under 194C is generally not applicable. If freight is billed separately by a transporter, TDS may apply subject to thresholds and conditions.

Since freight charges are considered as part of cost of goods, 194c is not applicable, as I understand.

Yes TDS is not applicable
Oh if it is included in purchase bill tds not applicable separtely if charges on that tds applicable?

Here the seller is not the transporter. If the transporter has separately issued invoice or consignment note, then 194c would apply.

Okay..thank u ..so much

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details