TDS on fright Goods services

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.