Tds on logistics

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TDS is applicable for payment made to Logistics?. As per my knowledge, Logistic  comes under Courier.

Replies (2)

For the Transportation service TDS not required to deduct if pan is provided. if not provided then 20% TDS will attract u/s 194C

logistics includes the planing,execution,and control of the movement/placement of goods or people and the related support service to acchive specific objective.

so TDS u/s 194C will attract as it seems the contractual in nature.

PAYMENT TO COURIER MEANS, IMPLIEDLY 194C IS APPLICABLE

YOU ARE LIABLE TO DEDUCT TDS IF  SINGLE PAYMENT IN A DAY EXCEEDS 30,000 AND PAYMENTS EXCEEDS 75,000 IIN A FINANCIAL YEAR

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