TDS on fright Goods services

Dear Sir,

We have got the service from Transporter. invoice received from transporter but transporter is not the owner of four wheeler.Owner send driver to delivery service.
So please suggest who is eligible for deduct TDS. transporter,or Owner, or drive.
Replies (3)
Quick Summary
This discussion clarifies who is responsible for deducting Tax Deducted at Source (TDS) on freight goods services. If the transporter, who is not the owner of the vehicle, provides the invoice, they are typically the deductee. However, if the vehicle owner sends the driver and provides the bill, the situation needs careful consideration under Section 194C of the Income Tax Act. It's important to check for any declarations regarding Section 44AE for potential TDS non-deduction.

Whoever provides the bill is the deductee. You are the deductor. Check if the deductee provides any declaration for non deduction due to 44AE application. If he provides then no tds to be deducted. If he does not provide, then apply sec 194C at 1% / 2% depending on the deductee category after giving threshold exemption of 30000 per bill or 100000 per annum.
Thank you Sir,
TDS IS APPLICABLE ON FREIGHT GOOD SERVICES

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

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

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details