tds query

Hi Mukesh,

Section 194C states that no tax is required to be deducted (on furnishing PAN) in case of payments towards plying, hiring and lease of goods carriages.  This refers to vehicles carrying goods and not passengers.  Hence, you are required to deduct tax...

dear friend dharamraju is right. you will have to deduct tds on passenger carriges. because it is not covered under the defination of transporters but indirectly covered u/s 194C.so you have to deduct tds on it.

regards

tarun rustagi

TAXI SERVICES ARE NOT INCLUDED IN TRANSPORT OPERATOR SERVICES...HENCE DEDUCT TDS @ 1% OR @ 2% AS APPLICABLE

No, taxi services is not covered within the definition of  'transporter' and tds should be deducted u/s 194C.