tds on transporters

This query is : Resolved 

13 February 2010 Sir


WEf 1-10-2009 Transporters are exempted from income tax

Sir, i want to know that Shipping Agencies comes under this category or not

13 February 2010 No they are not included in this category.
The expressions “goods carriage” and “heavy goods vehicle” shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

13 February 2010 Shipping agency are not covered under Transporter, Resident shipping agency is covered under 194C


16 February 2010 Thanks



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