Is tds liability arises if goods recieved from train?

This query is : Resolved

PRADEEP KUMAR VATS (Querist)
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16 December 2013 Dear all

Please tell me wheather tds should be deucted while making payment to transporter who brought goods into the factory via train.Is there any exemption granted by notification or not??

Thanks

Pradeep Kumar

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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16 December 2013 Transportation through railway is not covered under the definition of "work" U/s 194C. Please refer Explanation (iv) to the section.
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Also refer Section 194C(6) for non deduction of transport charges when the transporter provides his PAN.
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PRADEEP KUMAR VATS

PRADEEP KUMAR VATS (Querist)
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16 December 2013 thanks ca paras bafna....

please tell me one thing....194c(6) said that the person who is in the business of plying, hiring or leasing goods carraiges. here goods carraiges means transport by road, as i am supposing, or other than this also cover i.e. via air , sea etc.

thanks
pradeep kumar

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