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Tds on transporter

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(Querist)
12 October 2011 The transporter having valid PAN given bill with two different details as follows:
1. Transportation Charges &
2. Waiting Charges.

No TDS is to be duducted on transportation charges if a transporter has valid PAn.

My question is whether TDS should be deducted on Waiting Charges.

Please guide me
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CA Navin Jain

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CA Navin Jain (Expert)
12 October 2011 no need to deduct the tds on waiting charges.

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