Tds on postage & courier services

Circular No. 715, dated 8-8-1995.

"Question 8 : Whether section 194C would be attracted in respect of payments made to couriers for carrying documents, letters, etc. ?

Answer : The carriage of documents, letters, etc., is in the nature of carriage of goods and, therefore, provisions of section 194C would be attracted in respect of payments made to the couri­ers."

Though TDS is applicable u/s 194C, as stated above, but since the amount mentioned by you is within the threshold, so TDS should not be deducted.

 Is it same thrashold limit of 75000 p.a or else thrashold limit is applicable for it .