20 May 2011
Section 194C states that no deduction shall be made for any sum paid to a contractor during the course of plying hiring goods carriage w.e.f 01-10-2009. One of the companies to whom we pay towards courier charges is claiming exemtion based on the above note. the petition raised by them is also mentioned in the letter received from IT. Pls advise whether the same can be considered.
21 May 2011
SECTION 194C(6) APPLIES ONLY IN CASE OF A TRANSPORT OPERATOR AND A COURIER COMPANY IS NOT A TRANSPORT OPERATOR CA MANOJ GUPTA JODHPUR 09828510543