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Archit Jain (Practicing CA)     19 February 2009


a client of ours gets its material weighed at a weighing bridge..

no monthly, yearly , or even daily bill is recieved....

he just gives the slip which mentions the weight and the charge against that particular truck...

should tds be deducted given that the aggregate of payments made to the party in an year exceeds Rs, 20000

 3 Replies


LAXMIKANT JAIPURKAR (Practicing Company Secretary/Tax Consultant)     19 February 2009

The TDS u/s 194-C is deductable if the total contract value exceeds Rs. 50,000/- p.a. or a single contract is above Rs. 20,000/-.  In my opinion, when the total weight charges increases the limit of Rs. 50,000/-, the party has to deduct the TDS on all the amount spent in a year on weight and measuremable if it is paid to a single party. This is may be noted that, the TDS is also not exempt from first 50,000/-.


Abhinav Agarwal

Abhinav Agarwal (M.Com C.A SAP Consultant)     19 February 2009

IT Act has not specifically mentioned any Clause in Act clarifying the issues related to TDS on miscellaneous services without any contract.  The kind of service provided is just weighing and providing slip, to All. In my openion there is no such section in IT Act which covers this and should not be subject to TDS. 

Abhinav Agarwal

Abhinav Agarwal (M.Com C.A SAP Consultant)     19 February 2009

One more point i missed. The Owner is providing this service to All not to a specific Person. If that service is provided to a particular person only then it will be covered u/s 194 C

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