As per the revised provision for deduction of TDS u/s 194C from payments made to transporters wef from 01.06.2015, We have to deduct TDS, those are owning more than 10 goods carriage.
But at the sametime we need not deduct TDS those are owning less than 10 goods carriage subject to
the submission of Declearation along with the copy of the PAN card.
Is anybody having the Declearation format? please forward, to enable me to forward the same to the relevant transporters for non deduction of TDS.
CAclubindia
