TDS on freight for Non audit Firms

What is your turnover?

TDS U/s 194C ( Payment to Contractor and Sub Contractor ) @ 1% in case of Individual / HUF Contractor or 2% incase of any other entity, will be applicable when payment made to contractor is Rs. 30,000 or more in a single contract or Rs. 1,00,000 p.a.

Hence you are required to deduct TDS U/s 194C @ 1% or 2%, as the case may be, since your payment exceeds Rs. 1,00,000.

If your firm is Partnership Firm, you need to deduct TDS

Its proprietor and turnover is 60 lakh