anil kalia 
( Author ) |
Query A firm is making freight payments against GR issued by different truck operators. The payments are being made to the drivers on trip to trip basis. In none of the case GR amount exceeds Rs.20,000/- and the aggregate payment made to each truck during the year is also below Rs.50,000/- and accordingly no TDS is being deducted. In few cases the truck operators are member of a Truck Unions and such truck operators are issuing GR of Truck Union, of which he is a member and are mentioning there truck number in the GR. However they are collecting the freight them self. As per trade practice, such truck operators are not depositing the freight collected with the Union, but are only paying there membership fee to the union. A truck union is having members who own different trucks and operate under the banner of Truck Operator Union. Please advice whether aggregate amount paid to different truckers operating under one truck operator union will be considered to determine the aggregate amount exceeding Rs.50,000/- or payment made to each truck operating under one union will be considered to determine the limit of Rs.50,000/-. Anil K Kalia FCA, Chandigarh |
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