Dear All,
My query is that, does transportation service includes Courier Service?
& if we are using courier service for transporation of material (say Sample Piece), does it mean we have avail transportation service?
whether this attract TDS?
Regards,
Hardik
yes.. courier services are liable to TDS as per section 194C.
This happens only when an assessee undergoes a contract with the courier company and the bulk payment would be liable to TDS subject to the limitations of section 194C
Yes...
When you are sending samples alongwith Couriers...they are attracting TDS provisions u/s 194C.
Dear Both,
Thanks for your reply.
But as you aware tranporter having valid PAN does not attract TDS, so in this regard I would like to know does courier service in fall in category of Transportation?
from your above reply it seems that it is not fall in category of transportation, so my question is that if we are using this couvier service for material delivery (i.e. transportation ) does it attract TDS?
Regards,
Hardik
CAclubindia
