TDS on fright Goods services

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