TDS on packing expenses & loading/ unloading.

Section 194C(6) if you are making the payment to contractor who is in the business of plying, hiring or leasing goods carriages and he owns 10 or less such good carriages at any time during the previous year plus he furnishes the declaration along with PAN, in that case TDS should not be deducted.

In any other case if the amount is exceeding 30000 per contract or 100000 in a F.Y. then TDS should be deducted 1% or 2% as the case may be.