Tds on transport

NO, there is a exemption for payment to  small transporter ( transporter who owns 10 or less goods carriages at any time during the previous year )  PROVIDED he has furnished declaration and PAN to this effect .

DECLARATION file is attached 

SORRY.

DECLARATION file is attached  here.
 

WHAT THE HELL .

TRYING THIRD TIME TO ATTACH THE FILE.

Hello,

What about transport broker ???

Thanks in advance ..

IN BROKER CASE - REMEMBER  FOR TDS PURPOSE YOU ARE ONLY CONCERNED WITH BROKER , YOU ARE NOT CONCERNED WITH HOW TRANPORTER IS RECEIVING PAYMENT FROM BROKER AND WHETHER HE HAS FURNISHED DECLARATION TO BROKER OR NOT .

WELL , if brokerage is show seprately in invoice by broker you are only liable to deduct TDS @ 10% on brorerage / commission u/s 194H .194C WILL not apply .

HOWEVER , if brokerage is not show seprately in invoice by broker , deduct TDS u/s 194C @ 1% / 2% on whole amount .