23 May 2014
I am engaged in supplying grocery items to army in wholesale. I have to pay carrying charges to trucks for the same. Whether TDS should be deducted from freight paid by me to the truck owners ?
06 June 2014
Yes as per 194C(6) No TDS applicable if transporter has provided valid PAN number. . . But vide Ammended income tax rule 31A it is mandatory on part of deductor to provide details of transporter in TDS return . . to know more please refer article . https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp#.U5GNEPQW11Y