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TDS on Transportation

08 September 2017

Hi sir ! I have one doubt about TDS on Transportation Charges. If transporter have own only 5 truck but he hire on 80 truck from some other transporter, than after he sub let to assessee.
So my question is whether assessee need to deduct TDS or not under section 194C

he also give a certificate in which he said that he does not own more than 10 truck

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2 Replies

Abhishek Pithisaria (Student) (150 Points)
Replied 09 September 2017

no TDS if he owns less than 10 trucks and furnishes the certificate alongwith PAN.

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MADHVENDRA NARAYAN (ARTICLE / AUDIT ASSISTANT) (143 Points)
Replied 09 September 2017

No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, [where such contractor owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum.