TDS on Transporter

In my opinion, TDS is required to be deducted u/s 194C @ 1%/2% as the case may be, as such transporter can't opt for Sec 44AE as he have no vehicle

dear sir

kindly check below link if no direct agreement with transporter than tds not applicable

https://thetaxtalk.com/2018/10/20/applicability-of-tds-u-s-194c-towards-lorry-charges-paid-to-different-truck-owners-for-transportation-of-goods/

Reply given in another query of yours

Mukesh ji, the case you referred have different facts and, wef 01/10/2009, Payment against leasing goods carriages is not liable for TDS as per Sec 194(6). Further, Sec 194C(6) only applies to those assessee who are in the business of plying, hiring or leasing of goods carriages & in your case the contractor is acting as facilitator and liable for TDS u/s 194C subject to satisfaction of other conditions in it.

Further, Invoice issued by such contractor will be treated as Contact whether you have entered into any separate contract or not.

Hence, in my opinion you should have to deduct 1%/2% as the case may be u/s 194C

in my opinion , that you can received declaration from your transporter that transporter has not more than 10 truck , you can not deduct tds as declaration received from transporter.

 

0 zero is also less then 10 truck.

2) is transporter return filed or not filed. if the return has not filed by transporter . there is no revenue loss so tds not deducted.

if return filed , please ask copy of return and check to file return 4s now itr 4 in under section  44AE tds not deduct.

and itr 4 file now itr 3 tds should deduct.

Sanjay ji, Please tell me if someone have zero truck and as you said zero is less than ten, how will he is going to compute Taxable Income u/s 44AE, as according to Sec 44AE his income will be zero though practically his income will be more than zero

YES YOU ARE RIGHT 

 

YOU HAVE TO DEDUCT TDS.